R.K. Jain’s Customs Law Manual | 2026-27 | Set of 2 Volumes

R.K. Jain’s Customs Law Manual with New CBIC’s Customs Manual 2025 (Budget 2026 Edition) is India’s most comprehensive, practice-oriented and time-tested reference on Customs law, presented as a fully integrated two-volume system. The publication is editorially designed as a complete working Customs law framework—covering legislation, delegated legislation, departmental procedures, and execution-level documentation in a single, coherent structure. The Manual enables the entire Customs lifecycle to be addressed from one reference point—import/export planning, assessment and facilitation, warehousing and transhipment, audit and investigation, adjudication, appeals, and settlement. It achieves this by integrating four critical layers:

• Primary Law (Customs Act and allied statutory framework)
• Delegated Legislation (Rules, Regulations, Notifications)
• Departmental Practice and Administration through the New Central Board of Indirect Taxes and Customs Manual 2025
• Operational Execution Tools (Forms, Bonds, SEZ materials, allied laws, and chronological notification traceability)

A defining editorial strength of this edition is its Budget 2026 ‘change-first’ architecture. Volume 1 opens with Finance Bill, 2026 (relevant extracts), supported by Notes on Clauses, the Explanatory Memorandum, and contemporaneous departmental communications. This ensures that users first understand what has changed, why it has changed, and when it applies, before working with the consolidated legal and procedural framework.