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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
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
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
Arrest Powers Under Customs Act & GST Law: Can Customs Officers Arrest You? Understanding ‘Reason to Believe’ vs ‘Reason to Suspect’ After Supreme Court’s Landmark Ruling
Executive Summary The Supreme Court’s groundbreaking judgment in Radhika Agarwal v. Union of India (2025) has fundamentally reshaped arrest powers under the Customs Act 1962
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
Understanding Customs House Agents: Legal Framework, Regulations, and Judicial Precedents in India
Introduction The clearance of goods through customs in India involves navigating through complex procedures, multiple regulatory frameworks, and extensive documentation requirement
Modifying Bail Conditions Under BNSS: Procedure, Grounds, Recent Rulings
Introduction The fundamental right to life and personal liberty enshrined in Article 21 of the Indian Constitution stands as a cornerstone of individual freedom within the democrat
