P. L. Malik's Industrial Law: with Supplement 2009

Customs revenue forms a bountiful source of income to the Central Exchequer. It is linked up with the country's economy. The vast expansion in trade has invested customs administration with great importance. The law relating to customs stands necessarily interlinked with exports and imports, foreign exchange regulations, prevention of smuggling etc. The Customs Act, 1962, is a consolidating and comprehensive legislation replacing earlier enactments like the Sea Customs Act, 1878 and the Land Customs Act, 1924. The book provides a section-wise commentary of the Act. Synopsis headings are given under the sections. There are 9 appendices. Leading decisions have been taken into account by the author.