How to Handle Customs Problems

Book Details

Key Highlights

Updated by Union Budget, 2023
Updated with CBIC Customs Manual 2023
Book in the form of FAQ for easily tracing the problem
Supported by legal provisions and judicial precedents
Based on Notifications, Circulars Instruction and Guidebooks issued by CBIC.
Exhaustive Coverage on all Minute Aspects of Customs
Procedural clarity
Appropriate for industry, CHAs, students and professionals

About the Authors	iii
Foreword	v
Preface	vii
FAQ List	xiii
Glossary	lxxi
Chapter 1 Customs and Functions	1
Chapter 2 Customs Clearance Facility (24x7)	5
Chapter 3 Ease of Doing Business	8
Chapter 4 Faceless, Contactless and Paperless Customs	31
Chapter 5 BONDS or LUT	43
Chapter 6 Types of Customs Duties	62
Chapter 7 Compensation Cess	72
Chapter 8 Social Welfare Surcharge (SWS)	74
Chapter 9 Exemptions	77
Chapter 10 Classification of Goods	84
Chapter 11 Valuation	90
Chapter 12 EDI Assessment	110
Chapter 13 Assessment	116
Chapter 14 Self-Assessment	144
Chapter 15 Provisional Assessment	156
Chapter 16 Payment of Customs Duty	177
Chapter 17 Customs Brokers	188
Chapter 18 Samples	203
Chapter 19 Handling of Cargo in Customs Areas Regulations, 2009	232
Chapter 20 Authorized Economic Operator (AEO)	248
Chapter 21 Warehousing	282
Chapter 22 Manufacturing in Bonded Warehouse	301
Chapter 23 Private Bonded Warehouses	341
Chapter 24 ICDs/CFSs	344
Chapter 25 Duty Free Shops	371
Chapter 26 Carrier	375
Chapter 27 Coastal Cargo	379
Chapter 28 Loading, Unloading & Storage of Goods	389
Chapter 29 Conveyances	392
Chapter 30 Factory Stuffing	396
Chapter 31 Clearance of Cargo	414
Chapter 32 Movement of Goods under TIR Carnets	419
Chapter 33 Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018	425
Chapter 34 Transshipment of Cargo	433
Chapter 35 Consolidation of Cargo	477
Chapter 36 Risk Management System inExport	484
Chapter 37 Export General Manifest	487
Chapter 38 Shipping Bills	490
Chapter 39 Export of Goods under GST	514
Chapter 40 Free Trade Agreements	521
Chapter 41 Carotar, 2020	524
Chapter 42 Re-Export	530
Chapter 43 Electronic Sealing Facility	536
Chapter 44 Bill of Lading	566
Chapter 45 Examination Norms at Port of Export	568
Chapter 46 Merchant Exporters	576
Chapter 47 Third Party Exports	586
Chapter 48 Exports to Nepal and Bhutan	590
Chapter 49 Deemed Exports	592
Chapter 50 Project Exports	599
Chapter 51 Export Promotion Schemes	600
Chapter 52 Export Obligation	609
Chapter 53 Perishables	619
Chapter 54 Duty Drawback Scheme	621
Chapter 55 Refund of Customs Duties	636
Chapter 56 Refund of IGST	649
Chapter 57 Rebate	699
Chapter 58 Import Procedure	719
Chapter 59 Risk Management System in Import	741
Chapter 60 Import General Manifest	746
Chapter 61 Bill of Entry	766
Chapter 62 Import of Goods and Services	788
Chapter 63 Re-Import	833
Chapter 64 Examination & Clearance of Cargo	843
Chapter 65 Project Imports	850
Chapter 66 High Sea Sales	862
Chapter 67 Customs (Import of Goods at Concessional Rate of Duty or for Specified	868
Chapter 68 Labelling of Goods	883
Chapter 69 Import by Hospitals	886
Chapter 70 Import by Private Colleges	889
Chapter 71 Educational Training, Research Institutions	891
Chapter 72 Charitable Institutions	893
Chapter 73 UN Organisations and Privileged Persons	899
Chapter 74 Nominated Agencies	903
Chapter 75 Exhibitions, Displays & Fairs	917
Chapter 76 Livestock Products	920
Chapter 77 Plants and Plant Materials	924
Chapter 78 Edible Items	926
Chapter 79 Warranty Replacements	928
Chapter 80 Metal Scrap	929
Chapter 81 Hazardous Waste	933
Chapter 82 Drugs And Cosmetics	936
Chapter 83 Unclaimed/Uncleared Cargo	938
Chapter 84 Bulk Cargo	950
Chapter 85 Intellectual Property Rights	952
Chapter 86 Baggage	956
Chapter 87 Imports and Exports Through Courier	971
Chapter 88 Imports and Exports by Post	993
Chapter 89 Audit	1009
Chapter 90 Restrictions/Prohibitions	1023
Chapter 91 Offences and Penalties	1041
Chapter 92 Mandatory Penalty	1054
Chapter 93 Offences by Customs Officers	1061
Chapter 94 Compounding of Offences under Customs	1063
Chapter 95 Arrest	1074
Chapter 96 Prosecution	1086
Chapter 97 Interest	1108
Chapter 98 Damages	1118
Chapter 99 Demurrage Charges	1120
Chapter 100 COFEPOSA	1123
Chapter 101 NDPS	1132
Chapter 102 Smuggling	1140
Chapter 103 Statement	1148
Chapter 104 Detention of Cargo	1152
Chapter 105 Provisional Release	1157
Chapter 106 Disposal of Seized, Confiscated and Time-Expired Goods	1170
Chapter 107 Auctioned Goods	1213
Chapter 108 Recoveries	1216
Chapter 109 Provisional Attachment of Property	425
Chapter 110 Rewards	1232
Chapter 111 Representations/Complaints	1251
Chapter 112 Grievance Redressal System	1253
Chapter 113 Show Cause Notice	1259
Chapter 114 Adjudication	1274
Chapter 115 Appeal and Review1292	1292
Chapter 116 Settlement Commission	1305
Chapter 117 Advance Rulings	1320

About the Author

S C Jain & Shweta Jain

S C Jain-RSA Legal Solutions is a law firm specialising in tax laws including Customs, GST, Foreign Trade Policy, Income Tax, SEZ, FEMA and allied laws. The firm is engaged in providing specialised services in the areas relating Advisory, Compliance and Litigation (upto Supreme Court Level). The firm also actively does various seminars and webinars from time to time for the benefit of industry to keep them updated. There are two authors to the book, one, S.C. Jain who is the Managing Partner having an experience of more than 37 years in department as well as Tier 1 law firm. He is an advocate by qualification

Shweta Jain-Shweta Jain is having an experience of more than 15 years having worked in Tier 1 law firm and Big4s. She is a law graduate and a company secretary by qualification. She had also authored a book on GST �Section Wise Commentary� which was published by Taxmann. The authors have also updated the �Customs Tariff, 74th Edition � R.K. Jain� and �Foreign Trade Policy, 26th Edition � R.K. Jain�. She is an avid writer of articles which are published on various online and offline journals from time to time.

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