The Customs Act, 1962 � Bare Act with Short Comments (2026 Edition) is an updated and comprehensive bare act reference covering the principal customs law provisions along with a wide range of allied Acts, Rules and Regulations relating to customs, import, export, warehousing, shipping and related procedures.

The book incorporates amendments made by the Finance Act, 2026 (Act No. 4 of 2026), dated 30 March 2026, along with numerous updated customs rules and regulations for convenient reference.

Key Features
� Updated The Customs Act, 1962 (Act 52 of 1962)
� Incorporates the Finance Act, 2026
� Includes the Customs Tariff Act, 1975
� Includes the Customs and Excise Revenue Appellate Tribunal Act, 1986
� Covers Customs (Appeals) Rules, 1982
� Includes provisions relating to Advance Rulings, Warehousing and Customs Brokers
� Covers Import of Goods at Concessional Rate of Duty Rules
� Includes rules and regulations relating to electronic declarations, shipping bills, cargo tracking and customs processing
� Covers Customs Audit Regulations and related compliance provisions
� Includes updated provisions concerning export, import, baggage and warehousing
� Bare Act with short comments for quick and practical reference

Ideal for:
� Advocates,
� Customs Law Practitioners,
� Importers and Exporters,
� Customs Brokers,
� Tax Professionals,
� Law Students,
� Academicians
� Professionals dealing with international trade and customs law.