{"product_id":"supreme-court-customs-law-practice-procedure-commentary-2026","title":"Supreme Court on Customs Law Practice \u0026 Procedure Commentary 2026 India| Edition 2026","description":"\u003cp\u003e\u003cstrong\u003eOVERVIEW\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eSupreme Court on Customs Law Practice \u0026amp; Procedure With Commentary (2-Volume Set, 2026 Edition)\u003c\/b\u003e 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.\u003c\/p\u003e\n\u003cp\u003eDesigned as an indispensable \u003cb\u003eguide\u003c\/b\u003e for tax litigation, customs consultancy, and competitive preparation for exams like the \u003cb\u003ejudiciary exam\u003c\/b\u003e and professional CA\/CS\/CMA finals, this \u003cb\u003elatest edition 2026\u003c\/b\u003e 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 \u003cb\u003eIndia\u003c\/b\u003e.\u003c\/p\u003e\n\u003cp\u003eWhether you are handling complex cross-border trade disputes or aiding \u003cb\u003elaw students India\u003c\/b\u003e in mastering indirect tax jurisprudence, this comprehensive commentary stands out as a candidate for the \u003cb\u003ebest law book India\u003c\/b\u003e selection in indirect taxation and international trade practice.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eKEY FEATURES\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eAuthor \u0026amp; Authority:\u003c\/b\u003e Written by Justice S.V. Maruthi (Retired Judge of Composite High Court of Andhra Pradesh).\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Published jointly by Book Corporation and B.C. Publications.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eEdition \u0026amp; Year:\u003c\/b\u003e 2026 Edition (2-Volume Set).\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eBinding Type:\u003c\/b\u003e Hardcover \/ Hardbound (rigid board binding built for library and courtroom reference).\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eStatutory Integration:\u003c\/b\u003e Covers Customs Act, Customs Tariff, Foreign Trade Policy (FTP), and Valuation Rules.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eJudicial Precedents:\u003c\/b\u003e In-depth compilation and analysis of Supreme Court and High Court landmark rulings.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003ePractical Legal Utility:\u003c\/b\u003e Comprehensive guidance on practice, litigation procedure, search, seizure, confiscation, and appeals.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eWHAT THIS BOOK COVERS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eCustoms Act \u0026amp; Statutory Interpretations:\u003c\/b\u003e Extensive commentary on key provisions regulating import, export, assessment, and clearance of goods.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eCustoms Tariff Act \u0026amp; Classification:\u003c\/b\u003e Detailed examination of classification principles, rules of interpretation, and duty structure.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eForeign Trade Policy (FTP):\u003c\/b\u003e Coverage of FTP directives, export incentives, regulatory frameworks, and trade compliance rules.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eValuation Rules \u0026amp; Assessment:\u003c\/b\u003e Detailed study of Customs Valuation (Determination of Value of Imported\/Exported Goods) Rules and transfer pricing issues.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eAdjudication \u0026amp; Appeals:\u003c\/b\u003e Comprehensive procedural guide covering CESTAT practice, High Court references, and Supreme Court appeals.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eOffences, Search, Seizure \u0026amp; Penalties:\u003c\/b\u003e Criminal prosecution provisions, confiscation mechanics, and penalty mitigation jurisprudence.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eWHO SHOULD BUY\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eCustoms \u0026amp; Indirect Tax Advocates:\u003c\/b\u003e Trial court, tribunal, and High Court\/Supreme Court practitioners handling indirect tax cases.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eCA, CS \u0026amp; CMA Professionals:\u003c\/b\u003e Tax consultants, corporate auditors, and compliance heads managing international trade logistics.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eJudiciary \u0026amp; Civil Services Aspirants:\u003c\/b\u003e Candidates preparing for Judicial Services, Revenue Services (IRS), and indirect tax examinations.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eLaw Students India:\u003c\/b\u003e Post-graduate LL.M. candidates and law scholars specializing in taxation law and commercial trade.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003eWHY THIS BOOK \u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eJudicial Pedigree:\u003c\/b\u003e Written by a former High Court Judge with decades of judicial insight into tax and customs law.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003e2-Volume Exhaustive Set:\u003c\/b\u003e Provides complete, un-truncated coverage of practice, procedures, tariffs, rules, and case laws.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eUpdated for 2026 Practice:\u003c\/b\u003e Fully revised to reflect recent statutory amendments, notifications, and Supreme Court rulings.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eClear Categorization:\u003c\/b\u003e Structured layout making it easy to cite precedents quickly during tribunal and court arguments.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003ePRODUCT DETAILS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eTitle:\u003c\/b\u003e Supreme Court on Customs Law Practice \u0026amp; Procedure With Commentary (Vol. 1 \u0026amp; Vol. 2)\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Justice S.V. Maruthi (Retired Judge of Composite High Court of Andhra Pradesh)\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Book Corporation \/ B.C. Publications\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eEdition:\u003c\/b\u003e 2026 Edition\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover (2-Volume Set)\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eBENEFITS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eWin Tax Disputes:\u003c\/b\u003e Present stronger legal arguments in tribunal and appellate courts backed by Supreme Court precedents.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eSeamless Advisory Work:\u003c\/b\u003e Master FTP, tariff classification, and valuation rules to deliver expert corporate trade consulting.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eComplete Reference:\u003c\/b\u003e Eliminate the need for multiple references with a single, comprehensive 2-volume commentary set.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eCALL TO ACTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eStrengthen 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!\u003c\/b\u003e\u003c\/p\u003e","brand":"Lawpustak","offers":[{"title":"Default Title","offer_id":45419018190871,"sku":"SUPREME-COURT-ON-CUSTOMS-LAW-B.C-PUBLICATIONS","price":5059.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-08-18T161308.991.jpg?v=1787119923","url":"https:\/\/www.lawpustak.com\/products\/supreme-court-customs-law-practice-procedure-commentary-2026","provider":"Lawpustak","version":"1.0","type":"link"}