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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
Customs Duty Disputes: How to Appeal to CESTAT — Process, Limitation & Strategy
Executive Summary A CESTAT appeal in a customs duty disputes is, for many importers and exporters, the decisive stage at which a challenged adjudication order either stands or fall
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
