Customs Law & Practice by Kishore Harjani is a section-wise commentary on the Customs Act 1962 and the Customs Tariff Act 1975 in one volume. For every provision the book sets out its amendment history, analysis, judicial interpretation, the relevant rules and regulations, departmental circulars and worked illustrations, so the answer to a customs question is found with the section itself.
It refers to more than 300 circulars, 180 notifications and 115 instructions, includes 138 illustrations, consolidates 18 Rules of Origin frameworks for free trade agreements, and reproduces 36 sets of subordinate legislation on valuation, classification, duty drawback, refunds and baggage. The 2026 Edition suits customs brokers, importers and exporters, chartered accountants, lawyers and departmental officers handling advisory, litigation and audit work. Paperback, 1,260 pages.
