customs revenue forms a bountiful source of Income to the central br>exchequer it is linked up with the country’s economy.</br>
The vast expansion in trade has invested customs administration with great importance.</br>
The law relating to customs stands necessarily interlinked with exports and imports, foreign exchange regulations, prevention of smuggling, etc.</br>
The customs Act, 1962, is a consolidating and comprehensive legislation, replacing earlier enactments like the sea customs Act, 1878 and the land customs Act, 1924. The instant book provides a section-wise commentary of the Act. Br>synopsis headings are given under the sections. Leading decisions have been taken into account by the author. Every step has taken to avoid errors.</br>.