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Classification Disputes under the Customs Tariff
Classification under the Customs Tariff Act, 1975 determines the applicable customs duty, exemptions, import licence requirements and other regulatory measures. A change in the HSN
Provisional Release of Seized Imported Goods under the Customs Act
When Customs seizes an imported consignment, a prolonged hold can cause serious commercial losses. Demurrage and detention charges may continue to accrue, warehouse space remains o
What Is a DRI Customs Investigation and How to Respond?
The Directorate of Revenue Intelligence (DRI) is India’s principal agency for investigating customs fraud, smuggling, and violations of customs law. A DRI customs investigation i
Customs Valuation Disputes: How They are Decided?
Customs valuation is one of the most frequently disputed issues in customs law and import transactions. Since customs duty is generally calculated on the assessable value of import
How to File a Customs Appeal Before CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) is the main appellate forum for customs appeals in India. It deals with disputes involving valuation, classification
Replying to a Customs Show Cause Notice: A Practical Guide
A customs show cause notice is the document that converts an investigation into a proceeding. Until it issues, the department is gathering material; once it issues, a case has been
How to Get Goods Released After a Customs Seizure
When Customs officers seize a consignment, the loss can start immediately. Demurrage and detention charges keep adding up, contracts may be delayed, and perishable or seasonal good
How to Reply to a GST DRC-01 Notice: Step-by-Step Guide
GST DRC-01 is the electronic summary of a GST show cause notice (SCN) issued to a taxpayer under the relevant GST provisions. It is usually uploaded on the GST portal and contains
GST Section 73 vs Section 74 Notices: The Difference
Two GST show cause notices may demand the same amount of tax but can lead to very different legal consequences. The key difference is the provision invoked by the officer and, for
What is the GSTAT and When to Appeal There
For much of the GST regime, the Goods and Services Tax Appellate Tribunal (GSTAT) was not operational, leaving taxpayers who lost before the first Appellate Authority with limited
