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Section 69 Re-Export and Customs Detention: Demurrage & Detention Waiver Overlap Explained
Introduction The most complex scenario in Indian customs law involving warehoused goods, demurrage, and detention arises when all of the following converge simultaneously: (a) an i
The Fault-Based Divide: When Demurrage and Detention Waiver under HCCAR 2009 & SCMTR 2018 Are Granted — and When They Are Refused
A Case Law Digest of the Key Judicial Tests Under HCCAR 2009 and SCMTR 2018 Introduction The demurrage and detention waiver regime under Indian customs law is not a blanket entitle
SCMTR 2018, Regulation 10(1)(l): The Authorized Carrier’s Obligation to Waive Container Detention Charges
Introduction When imported goods arrive at an Indian port and the shipping line detains or holds containers for customs verification, importers often face container detention charg
HCCAR 2009, Regulation 6(1)(l): The CCSP’s Mandatory Obligation to Waive Demurrage on Seized Goods
Introduction Of all the provisions that protect importers from unjust financial losses caused by customs investigations, Regulation 6(1)(l) of the Handling of Cargo in Customs Area
Section 69 of the Customs Act, 1962: Re-Exporting Warehoused Goods Without Paying Import Duty
Introduction Section 69 of the Customs Act, 1962 is one of the most important but least understood provisions in Indian customs law. It enables an importer to re-export goods that
Bonded Warehousing Under the Customs Act, 1962
A Complete Guide to Sections 57, 58, 58A, 59 and the Warehousing Regime Introduction India’s customs law provides importers with a powerful facility: the ability to store imp
What Happens When Your Goods Arrive at an Indian Port? Demurrage and Detention Charges in India Explained
Introduction Every year, millions of consignments arrive at India’s seaports, airports, and inland container depots. For most importers — especially those new to internatio
Appeals under Section 128 of the Customs Act, 1962 and Rule 3 of the Customs (Appeals) Rules, 1982
Introduction The Customs Act, 1962 is a comprehensive legislation that governs the import and export of goods in India. One of the critical aspects of this Act is the provision for
Navigating the Customs Act of 1962: Balancing Enforcement and Individual Rights in International Trade
Introduction The movement of goods and passengers in and out of the country is controlled by legislation, following international norms. The Customs Act, 1962 is the fundamental le
Settlement Commission Under the Customs Act, 1962: An Alternate Dispute Resolution Mechanism
Introduction The Indian customs regulatory framework provides various mechanisms for resolving disputes between taxpayers and revenue authorities. Among these, the Settlement Commi
