Understanding CUSTOMS Levy, Valuation & Assessment
by Rajendranath BharathiCONTENTS AT A GLANCE
| Bharat? | 5 |
| Foreword by Dr. M. Uma Shankar, IRS (Retd.) | 7 |
| Preface | 9 |
| Acknowledgments | 11 |
| About the Author | 13 |
| Detailed Contents | 17 |
| Stop Press | 25 |
| Abbreviations | 33 |
| Chapter I Introduction | 1 |
| Chapter II Relevant provisions of the Customs Act, 1962 | 19 |
| Chapter III Levy, Classification and Assessment of Goods | 45 |
| Chapter IV Customs Valuation | 92 |
| Chapter V Customs Clearance Procedures | 124 |
| Chapter VI Import & Export Restrictions and Prohibitions | 156 |
| Chapter VII Detention & Release/Storage of Imported/Export Goods | 175 |
| Chapter VII Re-importation and Re-exportation of Goods | 180 |
| Chapter IX Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 | 187 |
| Chapter X Customs Valuation (Determination of Value of Export Goods) Rules, 2007 | 207 |
| Chapter XI Deferred Payment of Import Duty Rules, 2016 | 210 |
| Chapter XII Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 | 212 |
| Chapter XIII Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 | 219 |
| Chapter XIV Customs and Central Excise Duties Drawback Rules, 2017 | 224 |
| Chapter XV Refund of Anti-dumping duty (Paid in excess of Actual Margin of Dumping) Rules, 2012 | 238 |
| Chapter XVI Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 | 240 |
| Chapter XVII Project Imports Regulations, 1986 | 246 |
| Chapter XVIII Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 | 254 |
| Chapter XIX Shipping bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 | 257 |
| Chapter XX Shipping Bill (Post export conversion in relation to instrument based scheme) Regulations, 2022 | 260 |
| Chapter XXI Customs (Finalisation of Provisional Assessment) Regulations, 2018 | 262 |
| Chapter XXII Electronic Duty Credit Ledger Regulations,2021 | 266 |
| Chapter XXIII Customs (Electronic Cash Ledger) Regulations,2022 | 269 |
| Chapter XXIV Customs (Finalisation of Provisional Assessment) Regulations, 2025 | 273 |
| Chapter XXV Recent Case Laws in brief | 278 |
About the Author
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