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Customs Detention of Perishable Goods: Section 110, Re-testing and Provisional Release
A container of food, fruit or agricultural produce sitting at the port while Customs decides what to do with it is a business emergency, not an abstract legal question – ever
Stages of a Criminal Trial under BNSS 2023
On 1 July 2024, the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) replaced the Code of Criminal Procedure, 1973 (CrPC) as India’s primary criminal procedure law. While the basi
Penalty and Confiscation under the Customs Act Explained
Customs law violations can lead to two different consequences: confiscation of goods and penalty on persons. While confiscation operates against the goods, a penalty is imposed on
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
