Bharat’s Understanding CUSTOMS Levy, Valuation & Assessment by Rajendranath Bharathi – 1st Edition 2026.

Bharat’s Understanding CUSTOMS Levy, Valuation & Assessment by Rajendranath Bharathi – 1st Edition 2026.

About Understanding CUSTOMS Levy, Valuation & Assessment

“Understanding Customs Levy, Valuation & Assessment” is a cornerstone publication by Rajendranath Bharathi, specifically tailored for legal practitioners, customs brokers, and EXIM professionals in India. Given his background as a Managing Partner at Concorde Zoom and his 40-year tenure in the industry, the book is highly regarded for its practical application of the Customs Act.

Key Focus Areas of the Book

The text is designed to demystify the complex financial and legal aspects of importing and exporting goods. It typically covers:

• Customs Levy: Detailed explanations of the charging sections of the Customs Act, including when a “levy” is attracted and the distinction between various types of duties (Basic, IGST, Social Welfare Surcharge, etc.).

• Valuation Rules: In-depth analysis of the Customs Valuation (Determination of Value of Imported/Exported Goods) Rules. This is crucial for determining the “Assessable Value” on which duty is calculated.

• Assessment Procedures: The step-by-step process of self-assessment, provisional assessment, and the role of proper officers in verifying declarations.

• Case Law Integration: One of the book’s strengths is the inclusion of landmark judgments from the CESTAT, High Courts, and the Supreme Court to clarify ambiguous provisions.

• Recent Amendments: The 2026 edition reflects changes from the most recent Union Budget and updates to the Customs Manual.

Who Is This Book For?

• CBLR Aspirants: Essential reading for those preparing for the Customs Broker Licensing Regulations examinations.

• Corporate Logistics Teams: A reference guide for ensuring compliance and optimizing tax liabilities during the import process.

• Tax Consultants: Useful for those handling customs litigation and appeals.

About the Author

Rajendranath Bharathi is a prominent expert in the field of customs law and foreign trade in India, with nearly 40 years of experience. He is widely recognized as both a technical consultant and an author of specialized legal and professional literature. He holds a degree in Applied Science (with specialization in Pulp & Paper Science), a Degree in Law (LL.B.), and a Diploma in Multimodal Transport & Logistics Management from the Institute of Rail Transport, New Delhi.

Details :