Imposition of duties of customs at the territorial borders have been in vogue for centuries.
The role of customs duties as a Fiscal tool available for deployment with the governments either to contribute to the public exchequer or to dissuade or otherwise influence international trade is too well known to be overemphasized.

However, customs related laws or tax policies cannot be fully appreciated and complied with unless a larger Canvass is painted which brings out the interplay of customs laws and procedures and the administrative practices peculiar to the country.

The underlying objective of the book is instead to postulate the relevant legal and administrative variables relating to customs law and administration respectively so as to equip the reader to traverse the vast ocean of customs’ jurisprudence and principles.

The immediate purpose of the book is to fill the void in the space of Indian customs’ law and policy by enumerating, with appropriate level of detail, all the relevant aspects.

The framework encapsulated in this book is intended to serve as a useful reference point specially for senior organizational functionaries and decision-makers such as the promoters, CEOs, CFOs, vps, etc., who must be sensitive to the salient features and nuances of the customs ecosystem so as the take informed and meaningful decisions in relation to customs generally and international trade in particular.

As another key objective, this book should be itself be sufficient for key insights into concepts and nuances of customs law for lawyers, law-students, chartered accountants and other allied professionals in so far their interests or areas of practice require dwelling into the customs ecosystem.