Wolters Kluwer Indian Customs – A primer on Law, Policy, Administration and interface with Goods and Services Tax by Tarun Jain and Amitab Hajela, 1st Edition November 2019.

Wolters Kluwer Indian Customs – A primer on Law, Policy, Administration and interface with Goods and Services Tax by Tarun Jain and Amitab Hajela, 1st Edition November 2019.

Key Features :

1. Insights into the overall Indian Customs and GST legislative and procedural framework which is administered by the customs officers.

2. Addresses fundamental concepts underlying the customs law and tax policy. For instance, concepts in the Indian context that are most extensively disputed and litigated.

3. Enunciated ground-level insights of customs administration in the country; covers several practical aspects, variables involved and the Dynamics at play as one traverses the customs’ administrative resolution of the grievances, make representatives to obtain formal relaxations or engrafting of newer features in the customs laws and procedural space.

4. Dispute resolution, insights into processes and tenets of quasi-judicial forums and the alternate dispute resolution mechanisms are discussed.
5. Specific attention has also been given to the criminal law related interface of the customs law.
6. Sources of information of customs officers, their powers and the effect of international best practices and jurisprudence on the functioning of the customs officers covered.
7. Case studies selected basis complexities or disputes which required a decision of the Supreme Court of India for clarity and finality on the legal position vis-a-vis the dispute.

Details :