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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
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
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
Understanding India’s Foreign Trade Policy (2015-2020): Legal Framework, Key Schemes and WTO Implications
Introduction India’s Foreign Trade Policy represents a critical pillar in the nation’s economic architecture, serving as the regulatory framework that governs the movem
Pre-Shipment Inspection: Types, Process & Indian Customs Requirements
Introduction to Pre-Shipment Inspection Systems International trade demands rigorous quality assurance mechanisms to maintain credibility and competitiveness in globa
Customs Valuation under the Customs Act, 1962
Introduction The valuation of imported and exported goods forms the bedrock of customs administration in India. Under the Customs Act, 1962, the determination of accurate cu
Customs Duty vs GST on Imports: BCD + IGST Calculation Method
Introduction India’s taxation system has undergone significant transformation since independence, particularly with the implementation of the Goods and Services Tax re
Anti-Dumping Duty And Countervailing Duty Under the Customs Tariff Act: Regulatory Framework, Legal Provisions, and Judicial Interpretation
Introduction International trade operates within a complex framework designed to balance free commerce with protection against unfair practices. Two critical instruments in this fr
Procedure of Customs Under Customs Act, 1962
Introduction The Customs Act, 1962 represents the foundational legislation governing the import and export of goods in India. Enacted on December 13, 1962, and enforced from Februa
