All the copies of the first edition have been sold out by this time. Meanwhile, by repealing Passenger (Non-Tourist) Baggage (Import) Rules, 2023, a new Rule named the (Non-Tourist) Baggage (Import) Rules, 2025 have been made by the Government. Government also made the Customs Risk Management Rules, 2025. Therefore, a new edition of the book is essential. Some new rulings of our Supreme Court have been come out which are incorporated in this edition. The above new rules are also included in this edition.