Sample Read
Published by : CENTAXTM LAW PUBLICATIONS PVT. LTD.
59/32, New Rohtak Road, New Delhi-110 005 INDIA
Tel. : 011-40749999, E-mail : sales@centax.co.in Website : centaxonline.com
[ Updated till 1st February 2026 ]
First Edition 1986
Fifth Edition 1990
Tenth Edition 1995
Fifteenth Edition 1997
Twentieth Edition 2001
Silver Jubilee Edition 2003
Thirtieth Edition 2005
Thirty-Fifth Edition 2007
Fortieth Edition 2009
Forty-Fifth Edition 2012
Golden jubilee Edition 2014
Fifty-Fifth Edition 2016
Sixtieth Edition 2019 (Feb.)
Sixty-First Edition 2019 (July)
Sixty-Second Edition 2019 (Sept.)
Sixty-Third Edition 2020 (Feb.)
Sixty-Fourth Edition 2021 (Feb.)
Sixty-Fifth Edition 2021 (July)
Sixty-Sixth Edition 2022 (Feb.)
Sixty-Seventh Edition 2022 (June)
Sixty-Eighth Edition 2023 (Feb.)
Sixty-Ninth Edition 2023 (June)
Seventieth Edition 2024 (Feb.)
Seventy-First Edition 2024 (July)
Seventy-Second Edition 2024 (Nov.)
Seventy-Third Edition 2025 (Feb.)
Seventy-Fourth Edition 2025 (April)
Seventy-Fifth Edition 2026 (Feb.)
Price : ` 4495/(for a set of two vols.)
ISBN : 978-93-49247-23-9
Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India
E-mail : sales@tanprints.com
Disclaimer
Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is
be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government
No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action.
For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.
NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962
— In exercise of the powers conferred by sub-section (3) of section 1 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the First day of February, 1963, as the date on which the said Act shall come into force.
— In exercise of the powers conferred by Clause ( ) of sub-section (6) of section 6 and Clause ( ) of sub-section (7) of section 7 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (80 of 1976), the Central Government hereby extends the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975) to the designated areas in the Continental Shelf and the Exclusive Economic
S.O. 429(E) dated 18th July, 1986, with effect from 15th day of January, 1987.
— In exercise of the powers conferred by clause ( ) of sub-section (6) of section 6, and clause ( ) of sub-section (7) of section 7, of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zone Act, 1976 (80 of 1976), the Central Government hereby further extends the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975) to the designated areas in the Continental Shelf and External Affairs No. S.O. 643(E), dated the 19th September, 1996 with immediate effect. 2
— In exercise of the powers conferred by sub-section (34) of [Commissioner of Customs] and Central Excise, Hyderabad No. 3/CUS/77 [C. No. VIII/39/2/76-Cus. (T)/MP] dated 31-10-1977, the *[Commissioner] of Central Excise, Hyderabad, having been appointed as *[Commissioner of Customs] within the
to in the various sections of the Customs Act, 1962 given in the corresponding entry in Col. (2) of the said Schedule.
SCHEDULE
(1) (2)
*[Assistant Commissioner of Customs or Deputy Commissioner of Customs] and Central Excise.
22(3)(b), 33, 59 (Proviso) and 73. (4.5)
4.6
NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962 [ SECTION 2
Superintendent of Customs and Central Excise, Appraisers. 17, 18, 19, 21, 22(3)(a), 27(3), 28(1), 45(2)(a)(b), 46, 48, 54, 129(2), 142 and 149.
Inspector of Customs and Central Excise.30(1)(a) and (3), 31(1) and (2), 32, 34, 35, 37, 38, 39, 40, 41, 42, 47, 50, 51, 62, 77, 79, 83, 144 and 145.
— In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints :—
1.Commandant.5.Quarter Master.
2.Deputy Commandant.6.Subedar (Coy. Commander).
3.Assistant Commandant.7.Jamadar (Pl. Commander).
4.Adjutant.8.Head Constables.
— In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the *[Commissioner of Customs], 3[Principal Commissioner of Customs or Commissioner of Customs, as the case may be], and Commissioner of Customs or Deputy Commissioner of Customs], for the purposes of all warehouses situated in the Warehousing Station of Thana and Manpada.
— In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the *[Commissioner of Customs], Calcutta to be the 5[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] and the *[Assistant Commissioner of Customs or Deputy Commissioner of Customs], Calcutta
below :
(i) private warehouse of Messrs Hindustan Motors Ltd., Uttarpara, Distt. Hooghly;
(iii) private warehouse of Messrs National Tobacco Co. of India Ltd., Agarpara, P.O. Kamarhati, Distt.
4.8
NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962 [ SECTION 4
— In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the * 1[Principal Commissioner of Customs or Commissioner of Customs, be the *[Assistant Commissioner of Customs or Deputy Commissioner of Customs], for the purposes of all warehous-
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the *[Commissioner of Customs], Calcutta and the *[Assistant Commissioner of Customs or Deputy Commissioner of Customs], Calcutta to be the 2[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] and the *[Assistant Commissioner of Customs or Deputy Commissioner of Customs], respectively, for the purposes
— In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints all Superintendents of Central Excise, Class I, in the Central Excise Department, also to exercise the powers and discharge the duties of *[Assistant Commissioners of Customs or Deputy Commissioners of Customs], within their respective jurisdiction. In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962, (52 of 1962), the Central Government hereby appoints thecharge the duties of *[Assistant Commissioners of Customs or Deputy Commissioners of Customs], within the juris-
In exercise of the powers conferred Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 80-Customs, dated the in the States of Jammu and Kashmir, Punjab and Uttar Pradesh, in the Union Territory of Himachal Pradesh and in 3[Principal Commissioner of Customs or Commissioner of Customs, as the case may be].
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the
1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be], the *[Joint Commissioner of Customs], and the *[Assistant Commissioner of Customs or Deputy Commissioner of Customs], for Nathayyapalem Village in — In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), and in supersession dated the 24th February, 1978, the Central Government hereby appoints the *[Additional Commissioner of Customs], Muzaffarpur also to be the *[Additional Commissioner of Customs] within the jurisdiction of the *[Commissioner of — In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the Appellate *[Commissioner] of Central Excise, Madras, to be the Appellate *[Commissioner of Customs], Madras, within his respective jurisdiction, for the purposes of hearing appeals in Gold Control cases under clause ( )(ii) of sub-section (1) of section 80 of the Gold (Control) Act, 1968 (45 of 1968).
— In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the *[Commissioner of Customs] (Preventive), Gujarat also to
— In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the *[Commissioner] of Central Excise, Madras also to be the *[Commissioner of Customs], Tiruchirapalli. — In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central
In exercise of the powers conferred by sub-section (1) of section
4.10
4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the Director-General of the Central 1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be], within his jurisdiction.
. — The jurisdiction of the Director-General shall extend to the whole of India.
In exercise of the powers conferred by sub-section (1) of section 4 of the Serial No. 1 of the Table below, to be the 3[Principal Commissioner of Customs or Commissioner of Customs, as the No. 3 thereof to be the *[Assistant Commissioners of Customs or Deputy Commissioners of Customs], within their jurisdiction : (1)(2)(3)
1. 4[All Additional Directors General] of the Headquarters in Delhi. 5[Principal Commissioner of Customs or Commissioner of Customs, as the case may be].
2. 6[All Additional Directors/Joint Directors] of the Headquarters in Delhi. *[Joint Commissioners of Customs].
3. 7[All Deputy Directors] of the Central Economic Delhi. *[Assistant Commissioners of Customs or Deputy Commissioners of Customs].
Whole of India.
Whole of India.
Whole of India. — In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the *[Commissioner of Customs], Madras, also to be the *[Commissioner of Customs], Tiruchirapalli.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby Division, to be *[Assistant Commissioner of Customs or Deputy Commissioner of Customs] for Union Territory of Laccadive, Minicoy and Amindivi Islands.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the *[Commissioner of Customs], Jawaharlal Nehru Port to be the 3[Principal Commissioner of Customs or Commissioner of Customs, as the case may be], and the *[Assistant Commissioner of Customs or Deputy Commissioner of Customs], Jawaharlal Nehru Port to be the *[Assistant Commissioner of Customs or Deputy Commissioner of Customs] for the the State of Maharashtra.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the Director, Directorate of Statistics and Intelligence, Customs and Central Excise, New Delhi, to be the *[Commissioner of Customs] (Appeals), who shall have jurisdiction in the North Zone Collectorates.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the Director (Publication) and Director (Audit), New Delhi, to be the *[Commissioner of Customs] (Appeals), who shall have jurisdiction in the North Zone Collectorates.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962, (52 of 1962), the Central Government hereby appoints, -
(1) Commissioner of Customs, Delhi to be the Commissioner of Customs, Chennai for adjudicating the cases;
(2) *[Assistant Commissioner of Customs or Deputy Commissioner of Customs], Delhi to be the *[Assistant Commissioner of Customs or Deputy Commissioner of Customs], Chennai for investigating the cases and if required to issue show cause notices in such cases; of goods at Delhi and Chennai.
In exercise of the powers conferred Government of India in the Ministry of Finance (Department of Revenue) No. 38/63-Customs, dated 1st February,
2. Superintendents, Inspectors, Women Searchers, Ministerial staff and Class IV staff of Central Excise Department, who are for the time being posted to a Customs port, Customs airport, Land-Customs station, Coastal port, Customs preventive post, Customs Intelligence post or a Customs warehouse.
3. Superintendents, and Inspectors of Central Excise Department in any place in India.
1
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the 3[Principal Commissioner of Customs or Commissioner of Customs, as the case may be], Additional Commissioners of Customs, *[Joint Commissioners of Customs] and *[Assistant Commissioners of Customs or Deputy Commissioners of Customs] of the Directorate of Valuation to be the Commissioners of Customs, Additional Commissioners of Customs, *[Joint Commissioners of Customs] and *[Assistant Commissioners of Customs or Deputy
— In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Finance (Department of Revenue), number 47/97-Customs (N.T.), dated the 19th September, 1997 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number GSR. 559(E), dated the 19th September,
1. Commissioner of Central Excise (Adjudication), Mumbai;
2. Commissioner of Central Excise (Adjudication), Chennai;
3. Commissioner of Central Excise (Adjudication), Delhi; and as Commissioner of Customs (Adjudication), for the purposes of adjudicating the cases as assigned to them by the In exercise of powers
the Government of India in the Ministry of Finance (Department of Revenue) No. 201/84-Customs, dated the 18th July, 1984 [G.S.R. 514(E), dated the 18th July, 1984] and No. 28/88-Customs (N.T.), dated the 12th May, 1988 [G.S.R. 565(E), dated the 12th May, 1988], except as respect things done or omitted to be done before such supersession, the
4[(i) Additional Commissioner of Customs, Special Economic Zone, to be the Additional Commissioner of Customs;
(ii) Joint Commissioner of Customs, Special Economic Zone, to be the Joint Commissioner of Customs; 4.12 NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962 [ SECTION 4
(iii) Deputy Commissioner of Customs, Special Economic Zone, to be the Deputy Commissioner of Customs;
(iv) Assistant Commissioner of Customs, Special Economic Zone, to be the Assistant Commissioner of Customs;
or posting order, as the case may be :
the Special Economic Zone shall be limited to, goods destined to that Special Economic Zone or goods originated or exited out of that Special Economic Zone, or matter relating thereto :
1[ * * * * ] 2
3[Explanation.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 6[Principal Chief Commissioner or Chief Commissioner] of Central Excise to act as the 7[Principal Chief Commissioner or Chief Commissioner] of Customs for the purpose of constitution of a Committee
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act,
(i) the Commissioner of Central Excise, Siliguri to be the 8[Principal Commissioner or Commissioner] of Customs within the jurisdiction of the : (a) districts of Darjeeling, Jalpaiguri, 9[Alipurduar], Coochbehar and North Dinajpur in the State of
(ii) the Additional Commissioners of Central Excise and Joint Commissioners of Central Excise to be Additional Commissioners of Customs and Joint Commissioners of Customs, respectively, within the jurisdiction of the Commissioner of Central Excise, Siliguri.
(iii) the Deputy Commissioners of Central Excise and Assistant Commissioners of Central Excise to be Deputy Commissioners of Customs and Assistant Commissioners of Customs, respectively, within the jurisdiction of the Commissioner of Central Excise, Siliguri.
4.14
NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962 [ SECTION 4
1 by the Chief Commissioner of In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in super79/2014-Customs (N.T.), dated the 16th September, 2014, published vide number G.S.R. 656(E), dated the 16th (2) of the Table below to be Commissioner of Customs (Appeals), who shall have the jurisdiction in relation to namely :-
(1)(2)(3)
1.Commissioner of Customs (Appeals), Delhi 2[(i) Commissioner of Customs (Airport and General), Delhi;]
(ii) Principal Commissioner of Customs, Air Cargo Complex (Import), Delhi;
(iii) Commissioner of Customs, Air Cargo Complex (Export), Delhi;
(iv) Principal Commissioner of Customs, Inland Container Depot,
(v) Commissioner of Customs, Inland Container Depot,
(vi) Commissioner of Customs, Inland Container Depot, Patparganj and other Inland Container Depots, Delhi; and
(vii) Principal Commissioner of Customs (Preventive) Delhi.
2.Commissioner of Customs (Appeals), Mumbai-I (i) Principal Commissioner of Customs (General), Mumbai, Zone-I;
(ii) Commissioner of Customs (Import-I), Mumbai, Zone-I; (iii) Commissioner of Customs (Import-II), Mumbai, Zone-I; and 3[(iv) Commissioner of Customs (Export), Mumbai, Zone-I;]
3.Commissioner of Customs (Appeals), Mumbai-II
(i) Principal Commissioner of Customs (Nhava Sheva-I), Mumbai, Zone-II;
(ii) Principal Commissioner of Customs (Nhava Sheva-II), Mumbai, Zone-II;
(iii) Commissioner of Customs (Nhava Sheva-III), Mumbai, ZoneII;
4[(iv) * * *]
(v) Commissioner of Customs (Nhava Sheva-V), Mumbai, ZoneII; and
(vi) Commissioner of Customs (Nhava Sheva-General), Mumbai, Zone-II.
1/2009, dated 24-12-2009.
R.K. Jain’s Customs Law Manual | 2026-27
AUTHOR : Centax’s Editorial Board
PUBLISHER : Centax Law Publications
DATE OF PUBLICATION : February 2026
EDITION : 75th Edition | 2026-27
ISBN NO : 9789349247239
No. of Pages : 2724
BINDING TYPE : Paperback
4,495
DESCRIPTION
R.K. Jain’s Customs Law Manual with New CBIC’s Customs Manual 2025 (Budget 2026 Edition) is a comprehensive, practice-oriented and authoritative reference on Customs law, presented as a fully integrated two-volume system. The publication is editorially designed as a comprehensive working Customs law framework, consolidating statutory law, delegated legislation, departmental procedures, and operational documentation into a single, coherent structure. The Manual enables end-to-end coverage of the Customs lifecycle—import/export planning, assessment and facilitation, warehousing and transhipment, audit and investigation, adjudication, appeals, and settlement—through the integration of four core layers:
• Primary Law (Customs Act and allied statutory framework)
• Delegated Legislation (Rules, Regulations, Notifications)
• Departmental Practice and Administration through the New Central Board of Indirect Taxes and Customs Customs Manual 2025
• Operational Execution Tools (Forms, Bonds, SEZ materials, allied laws, and chronological notification traceability)
This Manual is intended for stakeholders who require statutory certainty, procedure accuracy, and defensible interpretation in Customs matters, including:
• Customs and Indirect Tax Practitioners, Consultants, and Advisors
• Advocates and Law Firms
• Importers, Exporters, Customs Brokers, Logistics Operators, and In-house Trade Compliance Teams
• SEZ Developers/Units, EOUs, and Export-oriented Enterprises
• Government/PSU Stakeholders, Institutional Libraries, and Academic/Professional Bodies
The Present Publication is the 75th Edition | 2026-27, updated till 1st February 2026. This book is edited by Centax’s Editorial Board with the following noteworthy features:
• [Budget 2026-First Editorial Architecture] Finance Bill extracts and explanatory materials are positioned upfront to provide immediate clarity on legislative amendments, levy changes, and implementation logic
• [Integrated Law-Procedure-Practice Model] The Manual embeds the CBIC Customs Manual 2025 within Volume 2, enabling seamless movement from statutory provision procedural requirement departmental workflow documentary execution
• [Practice-driven Reform Orientation] Content reflects the contemporary Customs environment marked by digitisation, faceless processing, automation, risk-based controls, and trust-based facilitation
• [Execution-ready Forms & Bonds Repository] Volume 2 provides a comprehensive, systematically arranged collection of Forms & Bonds covering import, export, warehousing, transhipment, courier/post, refunds, drawback, authorisations, and compliance documentation
• [Integrated SEZ Compliance Framework] The SEZ regime is fully consolidated in Volume 2, including the SEZ Act, Rules, Authority Rules, and prescribed Forms
• [Litigation-grade Traceability] A chronological list of notifications under the Customs Act 1962 supports precise tracking of amendments, effective dates, and historical positions