CustomsTrade RemediesIndia
AMLEGALS / Services / Customs
Customs · Trade Remedies

Customs duty and trade remedies advisory

Customs classification, valuation disputes, anti dumping investigation defence, safeguard and countervailing duty proceedings, FTA utilisation and customs litigation.

Counsel that connects the technical, the commercial, and the legal, across ten offices in India.
Customs Act
1962
DGTR
Trade Remedies
Classification
Valuation
10
Offices
01

Customs classification and valuation

  • Tariff classification under the Customs Tariff Act, 1975 and Harmonized System of Nomenclature.
  • Customs valuation under the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.
  • Special Valuation Branch (SVB) investigations for related party transactions.
  • Advance ruling applications for classification and valuation certainty.
02

Trade remedy proceedings

  • Anti dumping investigations before DGTR (Directorate General of Trade Remedies).
  • Countervailing duty investigations for subsidised imports.
  • Safeguard duty investigations under the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997.
  • Sunset review, mid term review and new shipper review proceedings.
03

Customs litigation and enforcement

  • Show cause notice response and adjudication proceedings.
  • CESTAT (Customs, Excise and Service Tax Appellate Tribunal) appeals.
  • High Court and Supreme Court customs litigation.
  • Seizure, confiscation, redemption fine and personal penalty defence.
04

How AMLEGALS assists

  • Customs classification and valuation advisory.
  • Anti dumping and trade remedy investigation representation.
  • Customs litigation at all levels including CESTAT.
  • FTA and CEPA utilisation strategy and compliance.
Answers

What clients ask before they commit.

Short, direct, on the record.

01What is the timeline for anti dumping investigations in India?

DGTR must complete anti dumping investigations within 12 months of initiation, extendable to 18 months in exceptional circumstances. Provisional duties can be imposed within 60 days of initiation. Final findings are published and the government imposes definitive duties within 3 months.

02Can customs duty be challenged on valuation grounds?

Yes. Importers can challenge customs valuation before the adjudicating authority, Commissioner (Appeals), CESTAT and higher courts. Transaction value under Rule 3 is the primary method, and rejection requires the department to follow the sequential valuation methods and record reasons.

03What is the SVB investigation process?

The Special Valuation Branch investigates whether the relationship between the importer and the foreign supplier has influenced the price. SVB can direct loading of a percentage on the declared value. Orders are typically valid for 3 years and are renewable.

04Can anti dumping duty be claimed as input tax credit?

No. Anti dumping duty, countervailing duty and safeguard duty are not eligible for input tax credit under GST. They are treated as customs duties under the Customs Tariff Act and do not qualify as taxes on input supplies.

Engage AMLEGALS

Discuss customs or trade remedy matters

Share the product, tariff classification, trade remedy concern and the litigation context for a preliminary assessment.

Get in Touch[email protected]
Engagements are conducted under attorney work product and privilege.