Commentary on The Customs Act, 1962 (Set of 3 Vols)

by Ramamurthy S.

Contents at a Glance

About the Author	iii
Preface	v
Detailed Contents	xvii
Abbreviations used in this Book	lix
Important Websites	lxiii
Glossary of Important Key Words	lxv
List of the Cases Cited in this Book	lxxxvii
Relevant Rules / Regulations / Master Directions relating to Various Sections of FEMA	xciii
Section wise Comparison of FERA, 1973and FEMA, 1999	xcix

Volume 1

Part - A

The Foreign Exchange Management Act, 1999 (FEMA), Rules, Regulations,Master Directions & Various Forms

Chapter A1 A Paradigm Shift in Forex Laws: From Control Oriented FERA to Management-Based FEMA	3
Chapter A2 Preliminary (Chapter I, Sections 1 to 2)	26
Chapter A3 Regulation and Management of Foreign Exchange(Chapter II, Sections 3 to 9)	60
Chapter A4 Authorised Person(Chapter III, Sections 10 to 12)	80
Chapter A5 Contravention and Penalties(Chapter IV, Sections 13 to 15)	91
Chapter A6 Adjudication and Appeal(Chapter V, Sections 16 to 35)	115
Chapter A7 Directorate of Enforcement (Chapter VI, Sections 36 to 38)	160
Chapter A8 Miscellaneous(Chapter VII, Sections 39 to 49)	173
Chapter A9.1 The Foreign Exchange Management (Non-Debt Instruments)Rules, 2019 (Amended upto June 12, 2026)	199
Chapter A9.2 The Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000 (Amended up to July 27, 2005)	282
Chapter A9.3 The Foreign Exchange Management (Current Account Transactions)Rules, 2000 (Amended up to May 16, 2023)	291
Chapter A9.4 The Foreign Exchange Management (Encashment of Draft, Cheque,Instrument and Payment of Interest) Rules, 2000	299

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About the Author

Ramamurthy S.

Bloomsbury Professional India brings out quality content on tax, accounting and law for professionals in India. Bloomsbury Professional is part of Bloomsbury, a UK based company with offices in London, Oxford, New York, Sydney and New Delhi. The New Delhi based office of the publisher, have over the past few years of operations in India, brought out several market leading books and aims to be the first choice of professionals.