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Taxmann’s Customs Law & Practice with Foreign Trade Policy 2023 V.S. Datey



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This book provides a subject/topic-wise, comprehensive yet concise commentary on Customs Law & Foreign Trade Policy in India.

The Present Publication is the 25th Edition and has been amended by the Finance Act 2023. This book is authored by V.S. Datey with the following noteworthy features:

  • [Graded Analysis] starting from the background/basic aspects of the law followed by the procedural aspects in simple language
  • [All-Important Case Laws] have been discussed and explained briefly and concisely, along with contrary decisions, which will enable the professionals to draft suitable replies to show cause notices
  • [Comprehensive Analysis on Customs Law] with statutory provisions and case laws
    • [Four Pillars of Customs Law] which includes discussions on the following:
      • Taxable Event
      • Types of Customs Duties
      • Valuation
      • Rate of Duty, including classification, exemptions and remissions
    • [All-important Topics with Statutory Provisions & Case Laws] which includes analysis of the following:
      • Assessments & Appeals
      • Demands
      • Refunds
      • Warehousing
  • [Topic-wise Discussion on Foreign Trade Policy 2023] along with relevant provisions in respect of each topic are discussed for ease of reference and understanding
  • [Issues Relating to Export/Import] such as:
    • Export/Import Policy of Goods
    • Procedures
    • Advance Authorisation/DFIA
    • EPCG
    • Gem & Jewellery
    • SEZ
    • Deemed Exports
    • IFSC
  • [Interlinking] of the following:
    • Foreign Trade Policy
    • Customs Act
    • GST Law

The detailed contents of the book are as follows:

  • Introduction to Customs Duty
  • Types of Custom Duty
  • Classification of Goods
  • Principles of Classification of Goods
  • Valuation for Customs Duty
  • Methods of Valuation for Customs
  • Valuation of Export Goods
  • Assessment in Customs
  • Administrative Set-Up of Customs
  • Customs Procedures
  • Import Procedures
  • Export Procedures
  • Customs Brokers
  • Baggage
  • Customs Procedure for Courier and Post
  • Exemption from Customs Duty
  • Interpretation of Exemption Notification
  • Specific Exemptions in Customs
  • Remission, Re-Imports and Re-Exports
  • Departmental Adjudication
  • Demands of Customs Duty and Interest
  • Interest for Delayed Payment of Customs Duty
  • Demands for Undervaluation of Customs Duty
  • Demands for Suppression, Wilful Misstatement or Collusion
  • Recovery of Dues
  • Refund of Customs Duty and Interest
  • Warehousing in Customs
  • Enforcement Powers of Customs Officers
  • Penalties of Non-Payment Customs Duty
  • Other Penalties in Customs Act
  • Confiscation in Customs
  • Miscellaneous Provisions in Customs Law
  • Criminal Offences in Customs
  • Settlement Commission
  • Proofs in Adjudication and Prosecution
  • Appeals – General Provisions
  • Departmental Appeal and Review
  • First Appeal and Revision
  • Appeal to Tribunal
  • Powers and Limitations of the Tribunal
  • Appeal to High Court and Supreme Court
  • Overview of Foreign Trade Policy 2023
  • General Provisions Relating to Imports and Exports
  • Imports of Goods
  • Export of Goods
  • District as Export Hub
  • Advance Authorisation
  • DFIA
  • Gem and Jewellery Units
  • RoDTEP and RoSCTL
  • EPCG and Project Imports
  • Deemed Exports
  • Quality Complaints and Trade Disputes
  • Cross Border Trade in Digital Economy (E-Commerce)
  • Miscellaneous Provisions in FTP
  • Duty Drawback
  • Special Economic Zones
  • FT (D&R) Act and Rules
  • International Financial Services Centre (IFSC)
  • Appendices
    • Key Highlights of Foreign Trade Policy 2023
    • Foreign Trade Policy 2023
    • Handbook of Procedures 2023
    • List of Appendices as per FTP 2015-2020
    • List of ANFs (Aayat-Niryat Forms) as per FTP 2015-2020
    • Important Customs Notifications relevant to FTP
    • Foreign Trade (Development and Regulation) Act, 1992
    • Foreign Trade (Regulations) Rules, 1993
    • Amnesty Scheme for One Time Settlement of Default in Export Obligations by Advance and EPCG Authorization Holders

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About the author

V.S. Datey

Mr V.S. Datey, based out of Pune (Maharashtra), has worked for close to 27 years in the corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), from 1966 to 1993.

He started his career as an author of books relating to indirect taxes in 1993. Presently, he is writing books on indirect taxes and corporate laws. Taxmann published all his books. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr Datey conducts various training programmes on indirect tax-related topics.

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