Taxmann’s Customs Law & Practice by Kishore Harjani – 1st Edition August 2026.

Effective professional practice requires far more than the bare text of the law. Customs Law & Practice (August 2026), published by Taxmann, operates on a simple but powerful philosophy: bring everything together. Authored by Kishore Harjani, a Big 4 veteran with over 20 years of indirect tax experience, this single-volume commentary integrates the Customs Act 1962 and the Customs Tariff Act 1975 into a unified, section-wise format. It systematically maps the bare statutes alongside their amendment histories, judicial interpretations, 36 sets of subordinate legislation, and over 325 CBIC circulars.

The Three Integrated Divisions

The book is arranged in three broad divisions, applying a consistent, repeating template that makes legal research intuitive and exceptionally fast:

• Division One (Customs Act 1962): Detailed section-wise notes under every provision. Every section displays the current text, the complete historical amendment trail, and an analytical commentary that maps relevant landmark rulings and departmental instructions.

• Division Two (Customs Tariff Act 1975): Covers the text, section notes, General Rules for Interpretation, explanatory notes, and the Export Tariff.

• Division Three (Rules & Regulations): Thirty-six sets of subordinate legislation reproduced in an accessible arrangement, complete with forms and annexures.

Rules of Origin & Practical Illustrations

Where this book truly separates itself is its focus on modern, cross-border trade realities:

• Rules of Origin (FTAs): Consolidates 18 separate Rules of Origin frameworks—from the GSTP Rules of 1989 through to the highly current India–UK CETA Rules 2026. This is a massive timesaver for professionals claiming preferential trade agreement benefits.

• 138 Worked Illustrations: Translates technical provisions into practical fact situations. For instance, the commentary on Section 129E walks through the pre-deposit lifecycle end-to-end, computing deposits at the first appellate stage, the Tribunal stage, and tracking the statutory monetary cap.

Who Should Buy This Book?

• Advocates & Litigation Counsel: The ultimate research aid for drafting replies, appeals, and written submissions, backed by a complete amendment trail and mapped case law.

• Customs Brokers & Logistics Professionals: Helps navigate licensing, manifests, transhipment, custodial responsibilities, and cargo facility obligations.

• Chartered Accountants & EXIM Teams: Essential for executing day-to-day customs clearances, origin claims, bonded operations, and duty deferments.

About the Author

Kishore Harjani

Kishore Harjani is a highly distinguished member of the ICAI, holding an LLB and a Master of Commerce degree. He brings over 20 years of intense indirect taxation experience, gained substantially while working with Big 4 professional firms, including PricewaterhouseCoopers (PwC) LLP.

His expertise centers on complex indirect-tax assignments, supply chain structuring, and litigation support for multinational clients across the Infrastructure, Oil & Gas, IT/ITeS, and FMCG sectors. He has actively interfaced with CBIC authorities and State Governments, delivering workshops on VAT/GST and playing a pivotal role in advocating the acceptance of digital signatures under indirect tax laws. Kishore is a prolific author of several leading Taxmann titles, bringing his vast corporate advisory experience to every page of this commentary.

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