This edition of Commercial’s The Customs Act, 1962 (Act 52 of 1962), updated with all amendments introduced by the Finance Act, 2026, serves as a comprehensive and reliable legal reference professionals in law, finance, taxation, and international trade. The book presents the bare text of the law—supplemented with short comments—precisely as enacted, making it ideal for examination purposes and practical legal referencing. It includes all the provisions of the Customs Act, 1962, as they stand today, fully revised in light of the latest amendments, ensuring complete alignment with current legislative frameworks and real-world applicability.

The content spans the full scope of customs law, including:
• The Customs Act, 1962 (as amended up to 2026)
• The Customs Tariff Act, 1975
• Rules, regulations, and allied laws related to customs procedures
• Provisions relating to levy and collection of customs duties
• Classification and valuation of imported and export goods
• Import and export procedures and documentation requirements
• Warehousing, transit, and transshipment of goods
• Baggage rules and postal imports/exports
• Provisions relating to exemptions, refunds, and duty drawbacks
• Search, seizure, confiscation, and arrest procedures
• Offences, penalties, and prosecution under customs law
• Adjudication, appeals, and revision mechanisms
• Regulations governing customs brokers, warehousing, and handling of goods
• Updates on notifications, circulars, and procedural changes up to 2026

This edition is particularly suitable for:
• Law students and academicians requiring the latest customs law framework
• Chartered accountants, tax consultants, and trade professionals
• Legal practitioners dealing with indirect tax and trade laws
• Importers, exporters, and compliance officers ensuring regulatory adherence

Whether used in the exam hall, professional practice, or academic study, this updated text delivers the full legislative authority of the Customs Act, 1962, as it applies in 2026.