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This book, Commentary on The Customs Act, 1962, by Justice T.P. Mukerjee, provides an in-depth analysis of India’s Customs Act, offering critical insights into its provisions, case laws, and judicial interpretations. It serves as an essential resource for lawyers, chartered accountants, customs officers, and students preparing for judicial and competitive examinations. The book simplifies complex legal concepts while maintaining scholarly rigor, making it a must-have for anyone dealing with customs and trade laws.