Defence and advisory in anti-dumping investigations by DGTR
Customs disputes in India arise under the Customs Act 1962 and its subordinate legislation — the Customs Tariff Act 1975, the Customs Valuation (Determination of Value of Imported Goods) Rules 2007, the Anti-Dumping Rules, the Safeguard Duty Rules, and the CBLR 2018. Common disputes involve valuation (transaction value, related-party adjustments, Rule 12 rejection), classification (HSN, chapter notes, section notes), origin determination, duty exemption and concession entitlement, drawback claims, and anti-dumping/countervailing duty investigations. AMLEGALS represents importers, exporters, customs brokers and manufacturers before the adjudicating authority, the Commissioner (Appeals), CESTAT, the High Court and the Supreme Court.
Customs proceedings follow a show-cause-notice and adjudication framework under Sections 28 and 124 of the Customs Act. Section 28(4) allows recovery of duty not paid or short-paid within two years (non-fraud) or five years (fraud, collusion or wilful misstatement). Penalty provisions include Section 112 (improper importation), Section 114 (smuggling), Section 114A (short-levy) and Section 114AA (false declarations). Confiscation under Section 111 and personal penalties on customs brokers under CBLR 2018 add further exposure. AMLEGALS defends at every stage and pursues CESTAT and High Court appeals.
Advising on transaction value, related-party pricing, deductive and computed methods, and Rule 12 rejection challenges.
Determining the correct HSN classification applying the General Rules of Interpretation, chapter notes and section notes.
Drafting replies to SCNs under Sections 28 and 124 with documentary evidence, valuation reports and legal precedent.
Filing and arguing appeals before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against adjudication and Commissioner (Appeals) orders.
Representing domestic industry or importers in anti-dumping investigations, sunset reviews and safeguard-duty proceedings before the DGTR.
Defending customs brokers in CBLR proceedings including licence suspension, revocation and penalty hearings.
Under Section 28 of the Customs Act, the SCN must be issued within two years of the relevant date for non-fraud cases and within five years for cases involving fraud, collusion, wilful misstatement or suppression of facts.
Penalties include Section 112 (penalty for improper importation of goods — up to the value of the goods or five thousand rupees, whichever is greater), Section 114 (penalty for smuggling), Section 114A (penalty equal to the duty short-paid where Section 28(4) applies), and Section 114AA (penalty for use of false or incorrect material — up to five times the value of the goods).
CESTAT is the Customs, Excise and Service Tax Appellate Tribunal, constituted under Section 129 of the Customs Act. It hears appeals against orders of the Commissioner (Appeals) and the Commissioner. Appeals must be filed within three months. CESTAT’s orders may be appealed to the High Court or the Supreme Court depending on the nature of the issue.
Yes. Under Section 125 of the Customs Act, the adjudicating authority may allow redemption of confiscated goods on payment of a redemption fine in lieu of confiscation. The owner or importer has the option to pay the fine and claim the goods.
No. No engagement is treated as accepted until conflicts, scope and terms are confirmed in writing. An initial discussion is confidential and is used only to understand the matter and assess fit.
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