R.K. Jain’s Customs Law Manual | 2025-26

R.K. Jain’s Customs Law Manual | 2025–26 is a definitive and time-tested guide to customs law and practice in India. Authored by R.K. Jain, a renowned authority in indirect taxation, this manual provides the complete text of the Customs Act, Rules, Regulations, and allied laws, accompanied by section-wise expert commentary. This edition is fully updated to incorporate all amendments, notifications, circulars, and important judicial developments applicable for FY 2025–26. The manual addresses key areas such as import and export procedures, valuation, classification, exemptions, duties, enforcement provisions, penalties, adjudication, and appeals. Designed for customs practitioners, chartered accountants, trade consultants, auditors, corporate compliance teams, legal professionals, importers, and exporters, the book serves as a reliable office and courtroom reference. Its structured presentation ensures clarity in interpretation, accuracy in compliance, and effectiveness in dispute resolution. For anyone engaged in international trade or customs advisory, R.K. Jain’s Customs Law Manual remains an indispensable resource for navigating India’s customs framework with confidence.