Customs Law & Procedures and Foreign Trade

by Rajendranath Bharathi

CONTENTS AT A GLANCE

Bharat?	5
Dedication	6
Foreword	7
Preface	9
Acknowledgements	11
About the Author	12
Detailed Contents	15
Abbreviations	37
Chapter 1 Brief history of India's Foreign Trade	1
Chapter 2 Indian Customs	23
Chapter 3 The Customs Act, 1962	47
Chapter 4 Documentation in Customs Clearance	161
Chapter 5 Customs Clearance of Imported and Export Goods	175
Chapter 6 Levy, Classification and Assessment of Goods	206
Chapter 7 Customs Valuation	255
Chapter 8 Import & Export Restrictions and Prohibitions	282
Chapter 9 Detention & Release/Storage of Imported/Export Goods	297
Chapter 10 Re-importation and Re-exportation of Goods	302
Chapter 11 Demands, Refunds, Interest	309
Chapter 12 Duty Drawback	342
Chapter 13 Warehousing	351
Chapter 14 Cargo Insurance & Incoterms	370
Chapter 15 Export Promotion Schemes	378
Chapter 16 Special Economic Zones	401
Chapter 17 Export Oriented Units	411
Chapter 18 Penal Provisions	433
Chapter 19 Appellate Provisions	472
Chapter 20 Audit	487
Chapter 21 Authorized Economic Operator (AEO) Programme	491
Chapter 22 Adjudication and Natural Justice	513
Chapter 23 History and Development of Customs Brokers	526
Chapter 24 Who and What is a Customs Broker	530
Chapter 25 Consequences of Suspension/Revocation of CB Licence	581
Chapter 26 Suggested Amendments to CBLR, 2018	591
Chapter 27 Customs Coordinators Bill - Need of the Hour	610
Chapter 28 Recent Case Laws in Brief	628
Chapter 29 Customs Valuation (Determination of Value of Imported Goods) Rules, 2007	675
Chapter 30 Customs Valuation (Determination of Value of Export Goods) Rules, 2007	692
Chapter 31 Deferred Payment of Import Duty Rules, 2016	695
Chapter 32 Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018	697
Chapter 33 Shipping bill (Electronic integrated declaration and Paperless processing) Regulations, 2019	700
Chapter 34 Customs Brokers' Licensing Regulations, 2018	708
Chapter 35 The Foreign Trade (Development and Regulation)Act, 1992 [No. 22 of 1992]	731
Chapter 36 Foreign Trade (Regulation) Rules, 1993	745
Chapter 37 Salient Features of India's Foreign Trade Policy	753
Chapter 38 Foreign Trade Policy, 2023	756
Chapter 39 Foreign Trade Financials	832