P. Veera Reddy on How to Handle Customs Problems

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Description
Extremes are bad. Hence, Buddha advocated the middle path. During the cold war days, a press reporter tried to grill Mrs.  Indira Gandhi, the then Prime Minister of India while she was on the official tour in USA:Reporter: Do you lean towards USA or USSR? Mrs. Gandhi: I stand erect Stands like "Pro revenue" and "Pro assessee"- both are wrong. In fact, "Prolaw" stand is right. We can know the correct position of law only when we read what department says and how judiciary interprets. That is why the Constitution has provided checks and balances to prevent possible unbridled misuse of power. Certainty and uniformity are the cornerstones of any law. Change is the law of life. Many changes have been taking place and there is a rapid change to the existing laws at a jet speed with the process of globalization and liberalization. We have to keep pace, with ever-changing times. Ignorance and paucity of time is of no excuse.  Ignorance is costly and exploited. Litigation helps others, but not the parties to it. It is frivolous, expensive and time consuming. Litigant is prepared to give up his skin hoping to retain his bones. The book is designed to meet the needs of people who have neither time nor patience. The question-answer session in this book seeks to enlighten the readers on the myriad aspects of Custom law. But the chief merit of this book is that it caters to the needs of readers by providing correct legal interpretation of various provisions of the Customs and Allied Acts as succinctly as possible with much case references. It is user-friendly and serves as a practical guide and a reference book. The work deals with various subjects which an importer/exporter is likely to confront; for example, RBI Regulations, FEMA, Foreign
Trade Policy, besides Customs law and procedures. While a big exporter/importer is not expected to know all these nuances, but his managers who handle them, have to know. The information contained in this book would be of immense help to a lot of people. The book is useful, informative and all-pervasive in its scope and utility, besides being good value for money. It is a small leap in the right  direction to educate the complexities of law and to find immediate solutions. It is like a huge Mall/Super Market where you get whatever
you want. It offers one-stop solution for all problems.
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Contents
Part - 1
Chapters
1.    Introduction
2.    Types of Customs Duties
3.    National Calamity Contingent Duty (NCCD)
4.    Special Additional Duty of Customs (CVD)
5.    Education Cess
6.    Cess
7.    Sales Tax
8.    Conveyances
9.    Bonds & Bank Guarantees
10.  Exports
11.   Re-Export
12.  Export General Manifest
13.  Shipping Bills
14.  Factory Stuffing
15.  Examination & Clearance of CARGO
16.  Examination Norms at Port of Export
17.  Merchant Exporters
18.  Third Party Exports
19.  Imports
20.  Re-Import
21.  Project Imports
22.  High Sea Sales
23.  Customs (Import of Goods at Concessional Rate of Duty For
         Manufacture of Excisable Goods) Rules, 2016
24.  Import General Manifest
25.  Bill of Entry
26.  Classification of Goods
27.  Valuation
28.  Ease Of Doing Business
29. EDI Assessment
30.  Assessment
31.  Manual Assessment
32.  Self-Assessment
33.  Provisional Assessment
34.  Re-Openning Of Assessments
35. Levy & Collection of Duty
36.  E-Payment Of Customs Duty
37.  Exemptions
38.  Labelling Of Goods
39.  Loading, Unloading & Storage Of Goods
40.  Clearance Of Cargo
41.  Transhipment Of Cargo
42.  Single Window
43.  Fast Track Clerance
44.  Speedy Clerance
45.  Handling Of Cargo In Customs Areas Regulations, 2009
46.  Authorized Economic Operators(AEO)(ACP Merged With AEO)
47.   Warehousing
48.  Private Bonded Warehouses
49.  Custodiabs
50.  Setting up of ICDs/CFSs
51.  Custom Brokers
52.  Bulk Cargo
53.  Carrier
54.  Coastal Cargo
55.  Consolidation of Cargo
56.   Baggage
57.  Imports and Exports Through Courier
58.  Imports and Exports by Post
59.  Import by Hospitals
60.  Import by Private Colleges
61.  Charitable Institutions
62  Educational Training, Research
63.  Un-Organisations and Priileged Persons
64.  Nominated Agencies
65 Exhibitions, Displays & Fairs
66.  Live Stock Products
67.  Plants and Plant Materials
68.  Edible Items
69.  Software, packaged
70.  Warranty Replacement
71.  Perishables
72.  Metal Scrap
73.  Hazardous Waste
74.  Drugs and Cosmetics
75.  Samples
76.  Unclaimed/Uncleared Cargo
77.  Duty Drawback Scheme
78.  Export Obligation
79.  Merchant Overtime Fee
80.  Intellectual Property Rights
81.  The Legal Metrology Act, 2009
82.  Audit
83.  Scomet Provisions
84.  Restrictions/Prohibitions
85.  Offences
86.  Compounding of Offences
87.  Penalties
88.  Mandatory Penalty
89.  Interest
90.  Damages
91.  Demurrage Charges
92.  Money-Laundering
93.  COFEPOSA
94.  NDPS
95.  Smuggling
96.  Statement
97. Arreswt or Detention
98. Detention of Cargo
99. Provisional Release
100. Disposal of Seized, Confiscated and Time-Expired Goods
101. Auctioned Goods
102. Show Cause Notice
103. Prosecution
104. Adjudication
105. Appeal and Review
106. Settlement Commission
107. Roveries
108. Provisional Attachment of Property
119. Refund
110. Rebate
111. Representations/Complaints
112. Grievance Redressal System
113. Advance Rulings
114. Rewards
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Author Details
P, Veera Reddy, Assistant Commissioner of Custom; Central Excise and Service Tax hails from Jonnalagadda in Guntur  District, A.P. He belongs to an agricultural family. After completing M.Com., he joined the Dept. as Inspector in 1975 got promotion as Supdt. in 1991 and Asst. Commissioner in 2009. Currently, he is working in Air Cargo Complex Chennai. He is a voracious reader and prolific writer and poet in English and Telugu literature. So far, he has authored 30 books on Excise and Customs, EOU Exports, Imports, Service Tax besides some general books.Besides writing some departmental books, he is also deeply interested in nature, Occult and Medical Sciences, Literature, Psychology, Philosophy, Spirituality, Homeopathy, Naturopathy Rekhi and Pranic Healing.
P. Mamatha B.Com., ACA, has been independently writing books on Central Excise, Service Tax and EOU and also contributing articles in ELT, STR and RLT. She is a co-author in respect of some titles viz. Howto handle Central Excise Problems, How to handle Customs Problems, How to handle Service Tax Problems, Export Documentation, Import Documentation, Exports Made Easy and Imports Made Easy published by us.She likes to pursue her interest in indirect taxes besides writing books and articles. She is employed in a private industry based in Hyderabad.
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