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............................................................................................................................. Description Extremesare bad. Hence, Buddha advocated the middle path. During the cold wardays, a press reporter tried to grill Mrs. Indira Gandhi, the thenPrime Minister of India while she was on the official tour in USA:Reporter: Do you lean towards USA or USSR? Mrs. Gandhi: I stand erect Standslike "Pro revenue" and "Pro assessee"- both are wrong. In fact, "Prolaw" stand is right. We can know the correct position of law only whenwe read what department says and how judiciary interprets. That is whythe Constitution has provided checks and balances to prevent possibleunbridled misuse of power. Certainty and uniformity are thecornerstones of any law. Change is the law of life. Many changeshave been taking place and there is a rapid change to the existing lawsat a jet speed with the process of globalization and liberalization. Wehave to keep pace, with ever-changing times. Ignorance and paucity oftime is of no excuse. Ignorance is costly and exploited. Litigationhelps others, but not the parties to it. It is frivolous, expensive andtime consuming. Litigant is prepared to give up his skin hoping toretain his bones. The book is designed to meet the needs of peoplewho have neither time nor patience. The question-answer session in thisbook seeks to enlighten the readers on the myriad aspects of Customslaw. But the chief merit of this book is that it caters to the needs ofreaders by providing correct legal interpretation of various provisionsof the Customs and Allied Acts as succinctly as possible with much casereferences. It is user-friendly and serves as a practical guide and areference book. The work deals with various subjects which animporter/exporter is likely to confront; for example, RBI Regulations,FEMA, Foreign Trade Policy, besides Customs law and procedures. While abig exporter/importer is not expected to know all these nuances, buthis managers who handle them, have to know. The information containedin this book would be of immense help to a lot of people. The book isuseful, informative and all-pervasive in its scope and utility, besidesbeing good value for money. It is a small leap in the right directionto educate the complexities of law and to find immediate solutions. Itis like a huge Mall/Super Market where you get whatever you want. Itoffers one-stop solution for all problems. ............................................................................................................................. Contents Chapters 1. Introduction 2. Types of Customs Duties 3. National Calamity Contingent Duty (NCCD) 4. Special Additional Duty of Customs (CVD) 5. Education Cess 6. Cess 7. Sales Tax 8. Conveyances 9. Exports 10. Export General Manifest 11. Shipping Bills 12. Factory Stuffing 13. Examination & Clearance of CARGO 14. Examination Norms at Port of Export 15. Merchant Exporters 16. Third Party Exports 17. Re-Export 18. Imports 19. Import General Manifest 20. Bill of Entry 21. Classification of Goods 22. Valuation 23. Assessment 24. Manual Assessment 25. EDI Assesssment 26. Self-Assessment Scheme 27. Provisional Assessment 28. Re-opening of Assessment 29. Levy & Collection of Duty 30. Date for Determination of Duty 31. Loading, Unloading & Storage of Goods 32. Clearance of Cargo 33. Labelling of Goods 34. Transhipment of Cargo 35. Fast Track Clearance 36. Speedy Clearance 37. Handling of Cargo in Customs Areas Regulations, 2009 38. Authorised Economic Oprator (AEO) Programme 39. Warehousing 40. Private Bonded Warehouses 41. Setting up of ICDs/CFSs 42. Accredited Client Programme 43. Risk Management System (RMS) 44. Re-import 45. Bonds & Bank Gurantees 46. Bulk Cargo 47. Carrier 48. Charitable Institutions 49. Coastal Cargo 50. Coastal Goods 51. Consolidation of Cargo 52. Domestic Cargo on International Flights 53. Baggage 54. Imports and Exports Through Courier 55. Imports and Exports by Post 56. Nominated Agencies 57. Intellectual Property Rights 58. Import by Hospitals 59. Import by Private Colleges 60. Project Imports 61. The Legal Metrology Act, 2009 62. Post-Import Conditions 63. Custodians 64. Custom House Agents 65. Customs (For Excisable Goods) Rules, 1996 66. Educational, Training, Research etc. 67. Exemptions 68. Exhibitions, Displays & Fairs 69. Edible Items 70. Software, packaged 71. Gifts 72. Hazardous Wast 73. Metal Scrap 74. High Sea Sales 75. Livestock Products 76. Merchant Overtime Fee 77. E-Payment of Customs Duty 78. Payment of Government Dues by Cheque 79. Perishables 80. Plants and Plant Materials 81. Drugs and Cosmetics 82. Provisional Release 83. Sample 84. Scomet Provisions 85. Unclimed/ uncleared Cargo 86. Un-Organisations and Privileged Persons 87. Warranty Replacements 88. Duty Drawback Scheme 89. Export Obligation 90. Restrictions/Prohibitions 91. Money-Laundering 92. COFEPOSA 93. NDPS 94. Smuggling 95. Audit 96. Offences 97. Penalties 98. Show Cause Notice 99. Interest on Delayed Payment 110. Arrest of Detention 101. Detention of Cargo 102. Auctioned Goods 103. Disposal of Seized, Confiscated and Time-Expired Goods 104. Mandatory Penalty 105. Prosecution 106. Statement 107. Compounding of Offences 108. Adjudication 109. Appeal and Review 110. Recoveries 111. Provisional Attachment of Property 112. Damages 113. Demurrage Charges 114. Refund 115. Re- Representations/ complaints 116. Grievance Redressal System 117. Settlement Commission 118. Relating to Tariff 119. Export Promotion Schemes 120. Advance Authorisation Scheme 121. Duty Free Imort Authorisation 122. Export Oriented Units 123. Export Promotion Capital Goods Scheme 124. Focus Market Scheme 125. Focus Product Scheme 126. Market Linked focus Products Scrip 127. Status Holders Incentive Scrip 128. Served From India Scheme 129. Special Economic Zones Alphabetical Subject Index ............................................................................................................................. P, Veera Reddy, Assistant Commissioner of Custom; Central Exciseand Service Tax hails from Jonnalagadda in Guntur District, A.P. Hebelongs to an agricultural family. After completing M.Com., he joinedthe Dept. as Inspector in 1975 got promotion as Supdt. in 1991 andAsst. Commissioner in 2009. Currently, he is working in Air CargoComplex Chennai. He is a voracious reader and prolific writer and poet in English andTelugu literature. So far, he has authored 30 books on Excise andCustoms, EOU Exports, Imports, Service Tax besides some general books.Besides writing some departmental books, he is also deeply interestedin nature, Occult and Medical Sciences, Literature, Psychology,Philosophy, Spirituality, Homeopathy, Naturopathy Rekhi and PranicHealing. P. Mamatha B.Com., ACA, has been independently writing books onCentral Excise, Service Tax and EOU and also contributing articles inELT, STR and RLT. She is a co-author in respect of some titles viz. Howto handle Central Excise Problems, How to handle Customs Problems, Howto handle Service Tax Problems, Export Documentation, ImportDocumentation, Exports Made Easy and Imports Made Easy published by us.She likes to pursue her interest in indirect taxes besides writingbooks and articles. She is employed in a private industry based inHyderabad. .............................................................................................................................
