Commentary on the Customs Act, 1962 by Justice T.P. Mukherjee is a comprehensive 3-volume commentary covering the full text of the Customs Act, 1962, along with allied acts, rules, orders and notifications.
Updated as per the Finance Act 2025 (Act No. 7 of 2025), it includes critical references to the CBEC Manual (2025), landmark decisions, legislative amendments and procedural nuances essential for understanding import-export controls, tariff structures, exemptions and adjudication processes.
Covers the Customs Act, 1962 in detail with legislative history and case law Updated with Finance Act 2025-26 and CBEC Manual 2025