R.K. Jain’s Customs Law Manual | 2026-27

Description

R.K. Jain’s Customs Law Manual with New CBIC’s Customs Manual 2025 (Budget 2026 Edition) is India’s most comprehensive, practice-oriented and time-tested reference on Customs law, presented as a fully integrated two-volume system. The publication is editorially designed as a complete working Customs law framework—covering legislation, delegated legislation, departmental procedures, and execution-level documentation in a single, coherent structure. The Manual enables the entire Customs lifecycle to be addressed from one reference point—import/export planning, assessment and facilitation, warehousing and transhipment, audit and investigation, adjudication, appeals, and settlement. It achieves this by integrating four critical layers:

• Primary Law (Customs Act and allied statutory framework)
• Delegated Legislation (Rules, Regulations, Notifications)
• Departmental Practice and Administration through the New Central Board of Indirect Taxes and Customs Manual 2025
• Operational Execution Tools (Forms, Bonds, SEZ materials, allied laws, and chronological notification traceability)

A defining editorial strength of this edition is its Budget 2026 ‘change-first’ architecture. Volume 1 opens with Finance Bill, 2026 (relevant extracts), supported by Notes on Clauses, the Explanatory Memorandum, and contemporaneous departmental communications. This ensures that users first understand what has changed, why it has changed, and when it applies, before working with the consolidated legal and procedural framework.

This Manual is intended for stakeholders who require statutory certainty, procedure accuracy, and defensible interpretation in Customs matters, including:

• Customs and Indirect Tax Practitioners, Consultants, and Advisors
• Advocates and Law Firms handling classification/valuation disputes, exemptions, offences/penalties, adjudication and appellate matters
• Importers, Exporters, Customs Brokers, Logistics Operators, and In-house Trade Compliance Teams
• SEZ Developers/Units, EOUs, and Export-oriented Enterprises requiring integrated Customs & SEZ reference support
• Government/PSU Stakeholders, Institutional Libraries, and Academic/Professional Bodies needing an authoritative, consolidated Customs compendium

The Present Publication is the 75^th Edition | 2026-27, updated till 1^st February 2026. This book is edited by Centax’s Editorial Board with the following noteworthy features:

• [Budget 2026-First Editorial Architecture] Finance Bill extracts and explanatory materials are placed upfront to provide immediate clarity on legislative amendments, levy changes, and implementation logic—before the reader engages with the consolidated statute
• [Integrated Law-Procedure-Practice Model] The Manual seamlessly combines the legal framework with the department’s operating methodology by embedding the CBIC Customs Manual 2025 within Volume 2. This allows users to move effortlessly from statutory provision → procedural requirement → departmental workflow → documentary execution, without consulting multiple sources
• [Practice-driven Reform Orientation] The Budget-linked materials and supporting content reflect the modern Customs environment—characterised by digitisation, faceless processing, automation, risk-based controls, and trust-based facilitation. This ensures the Manual remains aligned not only with the letter of the law, but also with how Customs is administered and enforced in practice
• [Execution-ready Forms & Bonds Repository] Volume 2 contains an extensive, systematically arranged Forms & Bonds section covering import, export, warehousing, transhipment, courier/post, refunds, drawback, authorisations, and compliance documentation—making the Manual immediately usable for day-to-day operations
• [Integrated SEZ Compliance Framework] The Special Economic Zones (SEZ) regime is fully consolidated within Volume 2, including the SEZ Act, Rules, Authority Rules, and prescribed Forms. This enables SEZ-linked Customs compliance and dispute handling from the same reference base, without the need for separate publications
• [Litigation-grade Traceability] For interpretative disputes and audit/litigation contexts, Volume 2 provides a chronological list of notifications issued under the Customs Act 1962, enabling precise tracking of historical positions, amendments, and effective dates

The volume-wise coverage of the book is as follows:

• Volume 1 – Acts, Rules, Regulations, Notifications & Overview of Customs Law & FTP
  • Volume 1 provides the conceptual and statutory foundation of Customs law:
    • A Budget 2026 change package placing legislative amendments and policy intent in context
    • An Overview of Customs Law & Foreign Trade Policy (FTP), offering a structured orientation to the Customs–EXIM ecosystem
    • Consolidated presentation of the Customs Act and the operative legal framework
    • Systematic compilation of Rules, Regulations, and Notifications forming the delegated legislative architecture
  • This volume is designed to support both quick reference and deep statutory analysis.
• Volume 2 – Forms, Allied Laws, SEZ, Circulars, Public Notices & Clarifications
  • Volume 2 functions as the Manual’s execution and departmental practice layer:
    • Customs Forms & Bonds for operational compliance
    • Allied Acts, Rules and Regulations relevant to trade and Customs-linked enforcement
    • The CBIC Customs Manual 2025, arranged chapter-wise with the latest instructions, circulars, and public notices, explains how Customs processes operate in practice
    • A consolidated SEZ legal and procedural module
  • A chronological notification index for research and litigation traceability

The structure of the book is as follows:

• Budget Change-context first (what changed and why)
• Conceptual Orientation next (Customs law and FTP overview)
• Consolidated Statutory and Delegated Law thereafter
• Execution and Departmental Practice Layer through procedures, forms, SEZ materials, and traceability tools
• This structure ensures that the Manual supports both compliance execution and high-level advisory or litigation work with equal effectiveness