Disputes on time-barred demands and extended limitation under customs law
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, HSN classification, deductive and computed methods, and challenging Rule 12 rejections.
Drafting replies to SCNs under Sections 28 and 124 with documentary evidence, valuation reports and legal precedent.
Filing and arguing appeals before the Commissioner (Appeals) and CESTAT against adjudication orders on classification, valuation and penalty.
Filing appeals from CESTAT on substantial questions of law and pursuing special leave petitions in the Supreme Court.
Representing domestic industry or importers in anti-dumping investigations, sunset reviews and safeguard-duty proceedings before the DGTR.
Defending against confiscation under Section 111, redemption fine under Section 125, and penalties under Sections 112, 114 and 114A.
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.
Appeals to CESTAT must be filed within three months of the order of the Commissioner (Appeals) or the Commissioner. A pre-deposit of 7.5% to 10% of the duty demanded is required. CESTAT orders may be appealed to the High Court on substantial questions of law.
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.
Customs valuation disputes arise when the customs officer rejects the declared transaction value under Rule 12 of the Customs Valuation Rules 2007 and determines the value using alternative methods. The importer may challenge the rejection before the Commissioner (Appeals) and CESTAT.
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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