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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
Section 69 of the Customs Act, 1962: Re-Exporting Warehoused Goods Without Paying Import Duty
Introduction Section 69 of the Customs Act, 1962 is one of the most important but least understood provisions in Indian customs law. It enables an importer to re-export goods that
Enforcement Powers of Customs Officers: A Comprehensive Analysis
Introduction The customs administration in India operates under a robust legal framework that empowers officers with extensive enforcement capabilities to ensure compliance with cu
Prohibited vs Restricted Goods Under Customs Act: List & Penalties
Introduction International trade serves as a fundamental pillar of economic growth and development for nations worldwide. The exchange of goods and services across borders has beco
Refund and Recovery of Customs Duty under the Customs Act, 1962: Legal Framework, Procedure, and Judicial Interpretation
Introduction The Customs Act of 1962 establishes a comprehensive framework governing the levy, collection, recovery, and refund of customs duty. This legislative instrument plays a
