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Customs

PART- I

PAPER I - CUSTOMS LAW, TARIFF & PROCEDURE (WITHOUT  BOOKS)

  1. The Customs Act, 1962
  2. Rules and Regulations made under the Customs Act, 1962.
  3. The Customs Tariff Act, 1975 and General Rules for the interpretation of the First Schedule.
  4. Notifications issued under the Customs Act, other than those under Sec. 25 of the Customs Act, 1962.
  5. Exemption notifications of a general nature issued under Sec. 25 of the Customs Act 1962.
  6. The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974.
  7. The Prevention of Illicit Traffic in Narcotics Drug & Psychotropic Substances Act, 1988 and the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1975.
  8. The Foreign Exchange Management Act, 1999 (FEMA)
  9. The provisions relating to Customs incorporated in the latest Finance Act.
  10. Historical evolution of the basic concepts in Customs Administration.
  11. Important decisions of the Courts relating to interpretation of the provisions of the Customs Act, 1962.

SUGGESTED READING

  1. Report of the Taxation Inquiry Commission 1953-54 (Vol. I&II),
  2. Report of the Tariff Revision Committee, 1966 - Part-I.
  3. Report of the Study Team on the Customs Department, 1967 (Parts-I & II).
  4. Report of the Study Team on leakage of Foreign Exchange through Invoice Manipulation, 1971.
  5. Report of Expert Committee appointed to suggest ways and means of achieving a more accurate & scientific forecasting of Customs revenue, 1974.
  6. Report of the Indirect Taxation Inquiry Committee, 1977 (Parts I & II).
  7. Commentaries on the Customs Act 1962 by:
    1. T.P. Mukherjee
    2. Malik
  8. Customs Manuals - Published by the Directorate of Publicity and Public Relations, Customs & Central Excise.
  9. Report of Dr. Raja J. Chelliah Tax Reforms Committee.
  10. Report of the Rekhi Committee on Indirect Taxes.

PAPER II - CUSTOMS LAW, TARIFF & PROCEDURE (WITH BOOKS)

  1. The Customs Act, 1962
  2. The Customs Manuals.
  3. Customs Valuation (Determination of price of imported goods) Rules, 1988.
  4. The Customs Tariff Act, 1975.
  5. The Central Board of Revenue Act, 1963.
  6. Handbook of Import-Export Procedure.
  7. Import Policy (Policy in force)
  8. Export Policy ( -do-  )
  9. The Foreign Exchange Management Act, 1999.
  10. Exchange Control Manual (R.B.I.).
  11. The Narcotics Drugs & Psychotropic Substances Act, 1985 (as amended by the Amendment Act of 1988).
  12. The Prevention of Illicit Traffic in Narcotic Drugs & Psychotropic Substances Act, 1988.
  13. Single Convention on Narcotic Drugs, 1961 & Protocol of 1972.
  14. The Convention on Psychotropic Substances, 1971.
  15. International Convention for Prevention of Drug Abuse and Suppression of Illicit Trafficking 1988 (Vienna Convention).
  16. .The Trade and Merchandise Marks Act, 1958.
  17. The Aircraft Act, 1934, and the Aircraft Rules made thereunder.
  18. Aircraft Manual, India.
  19. The Territorial Waters, Continental Shelf and Exclusive Economic Zones Act, 1976.
  20. The Provisional Collection of Taxes Act, 1931.
  21. Relevant provisions of other Acts as in the Appendix below.
  22. Central Manuals of the various departments of the Customs Houses and local supplements, if any.

APPENDIX

  1. The Agricultural Produce (Cess) Act, 1940.
  2. The Agricultural Produce (Marketing & Grading) Act, 1937.
  3. Ancient Monuments Preservation Act, 1904.
  4. The Antiquities and Art Treasures Act, 1972.
  5. The Arms Act, 1959 and rules made thereunder.
  6. The Coal Mines (Conservation & Development) Act, 1974.
  7. The Coast Guard Act, 1978.
  8. The Coasting Vessels Act, 1838.
  9. The Coir Industries act, 1957.
  10. The Copy Right Act, 1957.
  11. The Court Fees Act, 1970.
  12. The Criminal Procedure Code, 1973.
  13. The Destructive Insects and Pests Act, 1914.
  14. The Drugs and Cosmetics Act, 1940.
  15. The Drugs and Magic Remedies (Objectionable Advertisements) Act, 1954.
  16. The Export (Quality Control & Inspection) Act, 1963.
  17. The Income Tax Act, 1961.
  18. The Indian Coffee Act, 1942.
  19. The Indian Cotton Cess Act, 1923.
  20. The Indian Explosives Act, 1884 and the Rules made thereunder.
  21. The Indian Light House Act, 1927.
  22. The Indian Penal Code, 1860.
  23. The Indian Merchant Shipping Act, 1958.
  24. The Indian Ports Act, 1908.
  25. The Indian Post Office Act, 1898.
  26. The Iron Ore Mines and Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976.
  27. The Livestock Importation Act, 1868.
  28. The Major Port Trusts Act, 1963.
  29. The Mineral Products (Additional Duties of Excise and Customs) Act, 1951.
  30. The Petroleum Act, 1934.
  31. The Prevention of Food Adulteration Act, 1954.
  32. The Produce Cess Act, 1966.
  33. The Rubber Act, 1947.
  34. The Smuggling and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1975.
  35. The Stamps Act, 1899.
  36. The Tea Act, 1953.
  37. The Indian Wildlife (Protection) Act, 1972.