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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
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
Recovery of Customs Duties Under the Customs Act, 1962
Introduction The principle of limitation in law embodies the maxim that “long-inoperative claims contain more cruelty than justice.” This fundamental concept underscore
Customs Act 1962 Procedures: Bill of Entry and Shipping Bill
Introduction to Customs Administration in India Customs administration forms the backbone of India’s international trade framework, and understanding customs procedure
Customs Duties in India 2026: BCD, IGST, Cess & Recent Changes
Historical Evolution and Legal Framework India’s customs regime has evolved significantly since the colonial era, when the first customs tariff was recorded in the 1850s. The
