Customs Act 1962 [Bare Act with Section Notes] by Taxmann brings the Customs Act 1962, Customs Tariff Act 1975 and 36 allied Rules and Regulations together in one volume—so you can trace a provision from its enabling section to the rule beneath it and on to the tariff consequence without ever leaving the book. Stated as amended by the Finance Act 2026, it is far more than a plain bare Act: the statutory text is enriched with 131 comment blocks and 169 paragraph-numbered Section Notes, 35 Relevant Rule/Regulation pointers, 25 Case Laws blocks citing the Supreme Court, High Courts and CESTAT, and 921 effective-date footnotes that map six decades of amendment history. A four-page 'Guide to the Finance Act 2026' opens the volume, distilling every customs change into a section-wise snapshot with clear before-and-after extracts. Rounded out by twin Arrangement of Sections tables and Subject Indexes, 63 forms, 5 annexures and 2 appendices, it is a current, litigation-ready desk reference.
