02110     2200241   4500001002100000005001500021035002000036008004100056020001800097041000800115082001100123084001700134100002300151245012200174260004900296300002800345500002000373520138500393650002001778700002201798990002401820990002401844INLIS00000000000630920221101094746  a0010-0520006309221101                |          | eng    a81-7534-339-7  aeng  a342.03  a342.03 MAR c0 aMarkandeya, Subodh1 aCommentary on the Customs Act, 1962 :bAs Amended by the Finance Act, 2003 /cSubodh Markandeya and Chitra Markandeya  aNew Delhi :bUniversal Law Publishing,c2003  acxxvii, 918 p. ;c30 cm  aIndeks : Indeks  aThe Customs Act, 1962 was enacted to consolidate the entire gamut of laws governing the air, land and sea Customs, into a single enactment. Numerous amendments have since then been made in the Act. Customs duties roughly account for 30% of the Union revenues. The importance of the Act is, therefore, self evident. Globalization of trade and emergence of the World Trade Organisation has, in no way, diminished its importance. In fact, in the wake of new problems like anti-dumping measures, arising from globalization fresh and more complex challenges are being faced by the Customs officers, the courts, the lawyers, the importers and exporters and the Chambers of Commerce. This book offer a comprehensive commentary with up to date case law and incorporating complete coverage of all the amendments made in the Act so far. It critically analyses the key provjsions and, expounds important concepts; like: Corporations and their vicarious liability; Primary and Secondary offences; Mens rea, as a necessary ingredient, in adjudications and prosecutions; Implications of holding Customs Officers not to be "Police" Officers; Presumptions and burden of proof; Double jeopardy; Extent of bar of Civil Courts jurisdiction, and Promissory estoppel. All the relevant Rules, are compiled in the Appendix. Table of Cases and exhaustive Subject Index further enhance value of this work. 4a1. Amandemen UU0 aChitra Markandeya  a01331/MKRI-P/I-2005  a01331/MKRI-P/I-2005