Customs Law and Practice with Foreign Trade Policy 2023 (As Amended by Finance Act, 2023)

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Description
Customs Law & Practice
► Duties of Customs
► Valuation
► Classification
► Procedures
► Warehousing
► Post/Courier / Baggage
► Refunds and Demands
► Adjudication and Appeals
► Penalties and Prosecution
Foreign Trade Policy Ready Reckoner
► Policy for Import and Export of Goods
► Advance Authorisation / DFIA / EPCG
►EOU/EHTP/FTP/BTP
▶ Gem and Jewellery
► Duty Drawback
► RODTEP and RoSCTL
► SCOMET
► Procedures
► SEZ and IFSC
► Appendix
● TAXMANN
● Foreign Trade Policy 2023
● Handbook of Procedures 2023
● Customs Notifications relevant to FTP 2023
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Contents
1.    Introduction to customs duty
2.    Type of custom duties
3.    Classification of Goods                            
4.    Principles of Classification of Goods
5.    Valuation for customs duty
6.    Methods of valuation for custom
7.   Valuation of export goods
8.    Assessment in customs
9.    Administrative Set up of customs
10.  Customs procedures
11.  Import procedures
12.  Export procedures
13.  Customs Broker                         
14.  Baggage
15. Customs procedures for courier and post
16.  Exemption from duty
17.  Strict Construction of exemption notification
18.  Specific Exemptions in customs
19.  Remission , Re-Imports and Re-Exports
20.  Departmental Adjudication
21.  Demands of customs duty and interest 
22.  Interest for Delayed Payment of customs duty                                   
23.  Demands for Undervaluation of customs duty
24.  Demands for Suppression, Wilful Misstatement or Conclusion
25.  Recovery of dues
26.  Refund of customs duty and interest
27.  Warehousing in customs
28.  Enforcement powers of customs officers
29.  Penalties for Non - payment customs duty
30.  Other penalties in customs Act
31.  Confiscation in customs
32.  Miscellaneous provisions in customs law
33.  Criminal offences in customs
34.  Settlement commission
35.  Proofs in adjudication and prosecution
36.  Appeal - general provisions
37.  Departmental appeal and review
38.  First appeal and revision
39.  Appeal to tribunal
40.  Powers and Limitation of tribunal
41.  Appeal to High Court and Supreme Court
42.  Overview of foreign trade policy 2015 - 2020
43.  General Provisions Relating To Imports And Exports
44.  Import Of Goods
45.  Export Of Goods
46.   District As Export Hub
47.   Advance Authorisation
48.   DFIA
49.  Gem And Jewellery Units
50.  Rodtep And Rosctl
51.  Epcg And Project Imports
52.  Eou/Ehtp/Stp/Btp
53.  Deemed Exports
54.  Quality Complaints And Trade Disputes
55.  Cross Border Trade In Digital Economy (E-Commerce)
56.  SCOMET
57.  Miscellaneous Provisions In Ftp
58.  Duty Drawback
59.  Special Economic Zones
60.  FT(D&R) Act And Rules
61.  International Financial Services Centre (Ifsc)
Appendices
Subject Index
List of Notifications
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Author Details
V.S. Datey