{"product_id":"commentary-on-the-customs-act-1962-justice-tp-mukerjee-18th-edition-3-volumes-delhi-law-house","title":"Commentary on The Customs Act 1962 Justice TP Mukerjee 18th Edition 3 Volumes Delhi Law House 2026 India","description":"\u003ch2\u003eOVERVIEW\u003c\/h2\u003e\n\u003cp\u003eDelhi Law House presents the monumental \u003cb\u003eCommentary on The Protection of Women from Domestic Violence Act, 2005\u003c\/b\u003e—wait, excuse me—presents the monumental \u003cb\u003eCommentary on The Customs Act, 1962 (Act No. 52 of 1962)\u003c\/b\u003e in a comprehensive 3-volume set by Justice T.P. Mukerjee. Now in its \u003cb\u003e18th Edition\u003c\/b\u003e, this flagship multi-volume commentary serves as the definitive reference on indirect tax litigation, customs valuation, search and seizure rules, and import-export regulations in India.\u003c\/p\u003e\n\u003cp\u003eJust as a specialized taxation book India practitioners rely on requires exhaustive statutory updates, handling complex international trade and customs duty disputes demands complete accuracy. For tax consultants, corporate lawyers, and CAs working in cross-border trade, navigating statutory amendments alongside updated CBEC\/CBIC guidelines is critical for advisory and courtroom advocacy.\u003c\/p\u003e\n\u003cp\u003eWhether handling customs appeals before CESTAT, managing valuation disputes, or advising multinational importers, this 18th Edition provides an authoritative roadmap. It stands out as an essential set for indirect tax practitioners, corporate legal departments, customs brokers, and law libraries across India.\u003c\/p\u003e\n\u003ch2\u003eKEY FEATURES\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eJudicial Authority:\u003c\/b\u003e Authored by former Judge Justice T.P. Mukerjee, bringing deep judicial insight and authoritative commentary to customs jurisprudence.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003e3-Volume Comprehensive Set:\u003c\/b\u003e Complete 18th Edition organized into three exhaustive volumes covering the entire spectrum of customs law.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eAmended up to Finance Act 2025-26:\u003c\/b\u003e Incorporates all statutory amendments introduced by Finance Act 2025–26 (Act No. 7 of 2025) along with updated CBEC\/CBIC Manual references.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eBinding Detection:\u003c\/b\u003e Heavy-duty \u003cb\u003eHardcover \/ Hardbound\u003c\/b\u003e binding with thick rigid boards and durable spines built to withstand intensive law library and office use.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eExhaustive Case Law Indexing:\u003c\/b\u003e Features thousands of categorized Supreme Court, High Court, and CESTAT decisions.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003ePractical Litigation Focus:\u003c\/b\u003e Detailed procedural analysis of confiscation, penalty imposition, prosecution, and settlement commission mechanics.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003eWHAT THIS BOOK COVERS\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eLevy \u0026amp; Exemption from Customs Duties:\u003c\/b\u003e Section 12 implications, duty classification, valuation rules, and statutory exemption notifications.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eImportation \u0026amp; Exportation Mechanics:\u003c\/b\u003e Entry of goods, clearance procedures, bill of entry requirements, and warehousing regulations.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eSearch, Seizure \u0026amp; Arrest:\u003c\/b\u003e Powers of customs officers under Sections 100–110, statements recorded under Section 108, and constitutional protections.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eConfiscation \u0026amp; Penalties:\u003c\/b\u003e Improper importation\/exportation of goods, personal penalties under Sections 112 \u0026amp; 114, and redemption fine calculations.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eAppeals, Revision \u0026amp; Settlement:\u003c\/b\u003e Proceedings before Commissioner (Appeals), Appellate Tribunal (CESTAT), High Courts, and Supreme Court.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eOffenses \u0026amp; Prosecution:\u003c\/b\u003e Criminal liability, compounding of offenses, Cognizance standards, and bail provisions under customs law.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003eWHO SHOULD BUY\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eCustoms \u0026amp; Indirect Tax Advocates:\u003c\/b\u003e Litigators arguing customs disputes before CESTAT, High Courts, and the Supreme Court of India.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eChartered Accountants \u0026amp; Tax Consultants:\u003c\/b\u003e Professionals handling customs valuation, classification, duty drawbacks, and tax audits.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eIn-House Corporate Legal Teams:\u003c\/b\u003e Legal managers in import-export businesses, logistics conglomerates, and multinational corporations.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eCustoms Officers \u0026amp; Revenue Department:\u003c\/b\u003e Judicial officers, commissioners, and revenue authorities handling assessment and adjudication.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003eWHY THIS BOOK \u003c\/h2\u003e\n\u003cblockquote\u003e\n\u003cp\u003e\u003cb\u003eThe Supreme Authority on Indian Customs Law:\u003c\/b\u003e Justice T.P. Mukerjee’s \u003cb\u003eCommentary on The Customs Act, 1962 (18th Edition, 3 Volumes)\u003c\/b\u003e is widely recognized as the most comprehensive work on Indian customs jurisprudence. Published by Delhi Law House and fully updated with Finance Act 2025–26 amendments and CBEC manual updates, this 3-volume masterwork remains the gold standard for tax courts, corporate boards, and law firm libraries.\u003c\/p\u003e\n\u003c\/blockquote\u003e\n\u003ch2\u003ePRODUCT DETAILS\u003c\/h2\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cstrong\u003eParameter\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cstrong\u003eSpecifications\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eTitle\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eCommentary on The Customs Act, 1962 (Act No. 52 of 1962) [In 3 Volumes]\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eAuthor\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eJustice T.P. Mukerjee\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003ePublisher\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eDelhi Law House\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eEdition\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003e18th Edition\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eLanguage\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eEnglish\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eFormat\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eHardcover (Set of 3 Volumes)\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch2\u003eBENEFITS\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eMaster Complex Customs Disputes:\u003c\/b\u003e Gain clear insights into duty calculation, valuation, and classification disputes.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eStay Fully Compliant:\u003c\/b\u003e Apply the latest amendments from Finance Act 2025-26 and updated CBIC guidelines directly to client matters.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eWin CESTAT \u0026amp; High Court Appeals:\u003c\/b\u003e Utilize thousands of categorized precedents to construct winning appellate petitions.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003eCALL TO ACTION\u003c\/h2\u003e\n\u003cp\u003e\u003cb\u003eअपनी कस्टम्स प्रैक्टिस और टैक्स मुकदमों को दें सर्वोच्च कानूनी आधार!\u003c\/b\u003e Master indirect taxation, customs valuation, and international trade law. Secure your ultimate reference set—order your copy of \u003cb\u003eJustice T.P. Mukerjee's Commentary on The Customs Act, 1962 (18th Edition, 3 Volumes)\u003c\/b\u003e today!\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":42492206284823,"sku":"COMMENTARY-CUSTOMS-ACT-3VOLS-DLH","price":6499.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-09-04T164309.001.jpg?v=1788767095","url":"https:\/\/www.lawpustak.com\/products\/commentary-on-the-customs-act-1962-justice-tp-mukerjee-18th-edition-3-volumes-delhi-law-house","provider":"Lawpustak","version":"1.0","type":"link"}