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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
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
Powers of Customs Officers: Section 100-110 Customs Act 1962
Introduction The customs administration in India operates under a robust legal framework that empowers officers with extensive enforcement capabilities to ensure compliance with cu
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
