Conservation of Foreign Exchange and Prevention of Smuggling Activities Act 1974 (COFEPOSA) with Rules [Bare Act with Section Notes] by Taxmann offers an up-to-date and comprehensive guide to India's legal framework for preventive detention and property forfeiture in cases of smuggling and foreign exchange violations. The 2025 Edition brings together the amended text of the COFEPOSA Act, allied Rules, and the complete SAFEMA Act and Rules, supported by section-wise notes, expert analysis, and leading judicial precedents. Designed for legal practitioners, enforcement officials, compliance professionals, and policymakers, this book ensures authoritative guidance for compliance, litigation, and policy formulation. Its clear structure and practical tools make it indispensable for navigating economic offence laws in India.