Commentary on The Customs Act, 1962 is a comprehensive three-volume legal reference authored by Ramamurthy S. and published by Commercial Law Publishers (India) Pvt. Ltd. This 3rd Edition provides detailed commentary and analysis of the Customs Act, 1962, making it a valuable resource for understanding the statutory framework governing customs law and practice in India.

The work covers the principal provisions and practical aspects of customs legislation, including:
• Levy and collection of customs duties
• Classification and valuation of imported and exported goods
• Prohibition and restriction on importation and exportation
• Customs procedures relating to clearance of goods
• Assessment, examination, and determination of duty liability
• Warehousing and related customs procedures
• Drawback and exemptions from customs duties
• Import and export regulations
• Powers of customs officers and enforcement authorities
• Search, seizure, confiscation, and penalties
• Adjudication and recovery of customs duties
• Appeals, revision, and judicial remedies
• Offences and prosecutions under customs law
• Practical interpretation and application of provisions of the Customs Act, 1962

Presented in three volumes, the commentary is particularly suitable for:
• Advocates and legal practitioners handling customs matters
• Customs officers and government authorities
• Importers, exporters, and international trade professionals
• Chartered accountants, tax consultants, and corporate professionals
• Law students and academicians specializing in taxation and trade law
• Professionals involved in customs compliance, litigation, and advisory work

With detailed commentary arranged across three volumes, this edition serves as an in-depth professional reference for interpreting, applying, and understanding the Customs Act, 1962 and its implications for customs administration, international trade, taxation, and enforcement in India.