Description Understanding CUSTOMS Levy, Valuation & Assessment by Rajendranath Bharathi is a clear and practical guide to the core concepts of customs taxation in India. This 1st edition (2026) from Bharat Publishers spans 356 pages and explains levy principles, valuation rules, assessment procedures, classifications, exemptions, case laws, and practical compliance requirements in a structured manner. Ideal for customs practitioners, consultants, students, and professionals preparing for customs-related examinations. Flat 25% Discount for a limited period Free Shipping! Chapter Content Page Bharat’s 5 Foreword by Dr. M. Uma Shankar, IRS (Retd.) 7 Preface 9 Acknowledgments 11 About the Author 13 Detailed Contents 17 Stop Press 25 Abbreviations 33 1 Introduction 1 2 Relevant provisions of the Customs Act, 1962 19 3 Levy, Classification and Assessment of Goods 45 4 Customs Valuation 92 5 Customs Clearance Procedures 124 6 Import & Export Restrictions and Prohibitions 156 7 Detention & Release/Storage of Imported/ Export Goods 175 8 Re-importation and Re-exportation of Goods 180 9 Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 187 10 Customs Valuation (Determination of Value of Export Goods) Rules, 2007 207 11 Deferred Payment of Import Duty Rules, 2016 210 12 Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 212 13 Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 219 14 Customs and Central Excise Duties Drawback Rules, 2017 224 15 Refund of Anti-dumping duty (Paid in excess of Actual Margin of Dumping) Rules, 2012 238 16 Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 240 17 Project Imports Regulations, 1986 246 18 Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 254 19 Shipping bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 257 20 Shipping Bill (Post export conversion in relation to instrument based scheme) Regulations, 2022 260 21 Customs (Finalisation of Provisional Assessment) Regulations, 2018 262 22 Electronic Duty Credit Ledger Regulations, 2021 266 23 Customs (Electronic Cash Ledger) Regulations, 2022 269 24 Customs (Finalisation of Provisional Assessment) Regulations, 2025 273 25 Recent Case Laws in brief 278 SUBJECT INDEX 313
