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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
HCCAR 2009, Regulation 6(1)(l): The CCSP’s Mandatory Obligation to Waive Demurrage on Seized Goods
Introduction Of all the provisions that protect importers from unjust financial losses caused by customs investigations, Regulation 6(1)(l) of the Handling of Cargo in Customs Area
Tariff Evasion in Global Trade: How Countries Manipulate Trade Laws to Avoid Tariffs (And What the U.S. Can Do)
Introduction The global trading system, built on complex networks of tariffs, rules of origin, and trade agreements, increasingly faces sophisticated efforts to circumvent its regu
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
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
