Supreme Court on Customs Law Practice & Procedure Commentary 2026 India| Edition 2026

OVERVIEW

Supreme Court on Customs Law Practice & Procedure With Commentary (2-Volume Set, 2026 Edition) by Justice S.V. Maruthi (Retired Judge of the Composite High Court of Andhra Pradesh) is an authoritative, masterwork taxation commentary. Published by Book Corporation and B.C. Publications, this comprehensive 2-volume treatise offers an exhaustive section-by-section analysis of India’s customs legal framework, integrating high-court and Supreme Court jurisprudence with practical trial procedures.

Designed as an indispensable guide for tax litigation, customs consultancy, and competitive preparation for exams like the judiciary exam and professional CA/CS/CMA finals, this latest edition 2026 provides deep structural coverage of customs duties, foreign trade policy, and valuation mechanics. It acts as an essential resource for advocates arguing before CESTAT, High Courts, and the Supreme Court of India.

Whether you are handling complex cross-border trade disputes or aiding law students India in mastering indirect tax jurisprudence, this comprehensive commentary stands out as a candidate for the best law book India selection in indirect taxation and international trade practice.

KEY FEATURES

• Author & Authority: Written by Justice S.V. Maruthi (Retired Judge of Composite High Court of Andhra Pradesh).

• Publisher: Published jointly by Book Corporation and B.C. Publications.

• Edition & Year: 2026 Edition (2-Volume Set).

• Binding Type: Hardcover / Hardbound (rigid board binding built for library and courtroom reference).

• Statutory Integration: Covers Customs Act, Customs Tariff, Foreign Trade Policy (FTP), and Valuation Rules.

• Judicial Precedents: In-depth compilation and analysis of Supreme Court and High Court landmark rulings.

• Practical Legal Utility: Comprehensive guidance on practice, litigation procedure, search, seizure, confiscation, and appeals.

WHAT THIS BOOK COVERS

• Customs Act & Statutory Interpretations: Extensive commentary on key provisions regulating import, export, assessment, and clearance of goods.

• Customs Tariff Act & Classification: Detailed examination of classification principles, rules of interpretation, and duty structure.

• Foreign Trade Policy (FTP): Coverage of FTP directives, export incentives, regulatory frameworks, and trade compliance rules.

• Valuation Rules & Assessment: Detailed study of Customs Valuation (Determination of Value of Imported/Exported Goods) Rules and transfer pricing issues.

• Adjudication & Appeals: Comprehensive procedural guide covering CESTAT practice, High Court references, and Supreme Court appeals.

• Offences, Search, Seizure & Penalties: Criminal prosecution provisions, confiscation mechanics, and penalty mitigation jurisprudence.

WHO SHOULD BUY

• Customs & Indirect Tax Advocates: Trial court, tribunal, and High Court/Supreme Court practitioners handling indirect tax cases.

• CA, CS & CMA Professionals: Tax consultants, corporate auditors, and compliance heads managing international trade logistics.

• Judiciary & Civil Services Aspirants: Candidates preparing for Judicial Services, Revenue Services (IRS), and indirect tax examinations.

• Law Students India: Post-graduate LL.M. candidates and law scholars specializing in taxation law and commercial trade.

WHY THIS BOOK 

• Judicial Pedigree: Written by a former High Court Judge with decades of judicial insight into tax and customs law.

• 2-Volume Exhaustive Set: Provides complete, un-truncated coverage of practice, procedures, tariffs, rules, and case laws.

• Updated for 2026 Practice: Fully revised to reflect recent statutory amendments, notifications, and Supreme Court rulings.

• Clear Categorization: Structured layout making it easy to cite precedents quickly during tribunal and court arguments.

PRODUCT DETAILS

• Title: Supreme Court on Customs Law Practice & Procedure With Commentary (Vol. 1 & Vol. 2)

• Author: Justice S.V. Maruthi (Retired Judge of Composite High Court of Andhra Pradesh)

• Publisher: Book Corporation / B.C. Publications

• Language: English

• Edition: 2026 Edition

• Format: Hardcover (2-Volume Set)

BENEFITS

• Win Tax Disputes: Present stronger legal arguments in tribunal and appellate courts backed by Supreme Court precedents.

• Seamless Advisory Work: Master FTP, tariff classification, and valuation rules to deliver expert corporate trade consulting.

• Complete Reference: Eliminate the need for multiple references with a single, comprehensive 2-volume commentary set.

CALL TO ACTION

Strengthen your indirect tax practice with the authoritative 2026 Edition by Justice S.V. Maruthi. Order your 2-Volume Hardcover Set today on LawPustak while stocks last!