Customs Advisory & Dispute Resolution

Customs is where most India trade disputes get expensive — and where the right advisory pays for itself many times over. A wrong HS classification, an under-claimed FTA benefit, an over-paid IGST on import, an SVB review hung up for two years, an AEO certification denied because of a single audit observation, a Section 28 SCN with confiscation under Section 111, or a DRI investigation looking at decade-old imports — every one of these is happening to importers and exporters in 2026, and every one is winnable when the response is technical, timely and properly pleaded.

The legal architecture is the Customs Act, 1962 read with the Customs Tariff Act, the GST Act (for IGST on imports), the FTP 2023, the FTAs (CEPA / CECA / RCEP-adjacent), the Customs Valuation Rules and the Authorised Economic Operator (AEO) programme. The procedural surface — ICEGATE, CBIC's Single Window, faceless assessment, e-Sanchit, RMS facilitation — has digitised filing but raised the bar on documentation. Disputes flow up through the Commissioner (Appeals), CESTAT, and onwards to the High Court / Supreme Court; refunds and provisional assessments run through SVB and the assessment group.

We advise on entry, defend on disputes, recover on refunds, and represent at every level — Customs, DGFT, DRI, CESTAT and the High Courts.

Where Customs Goes Wrong (And How We Fix It)

• HS Classification & Tariff Disputes:: Heading shopping by department, missed lower-rate sub-heading, BCD vs IGST mismatch — challenged via Section 28 reply, advance ruling under CAAR, or appeal to CESTAT.

• Customs Valuation & Related-Party SVB:: Rule 3 acceptance, Rule 4–9 fall-back methods, royalty / technical know-how additions, related-party SVB review, transfer pricing alignment.

• FTA / Preferential Origin Claims:: CAROTAR 2020 verification, certificate of origin, value addition, change in tariff heading, denial defence.

• Refund of IGST, BCD, SAD & Drawback:: Rule 89 / Section 27 refunds, IGST refund on exports, SAD refund (4% special CVD), drawback under Section 75.

• SCN, Adjudication, Penalty & Confiscation:: Section 28 demand, Section 111 / 113 confiscation, Section 112 / 114 penalty, Section 124 SCN, departmental adjudication and CESTAT appeal.

• Authorised Economic Operator (AEO):: Tier-1 / Tier-2 / Tier-3 application, MRA benefits, duty deferment, faster clearance, on-site audit.

• DRI / SIIB Investigations:: Statement under Section 108, search and seizure defence, retraction, bail, settlement commission alternative.

• Project Imports & EOU / SEZ / EPCG:: Project import registration, end-use bond, EOU LUT, SEZ DTA sale, EPCG export obligation reconciliation.

Why Self-Filed Replies Lose (And the Same Facts Win With Counsel)

Section 28 SCN replies that argue facts but miss the limitation point under Section 28(9). Refund claims rejected on Section 27(1B) unjust-enrichment although the duty was clearly borne by the importer — a Supreme Court line of authority is available. SVB enquiries dragging because royalty / technical know-how additions were not addressed in writing. AEO denial because the application did not contain an internal control framework. Each of these is a documentation problem, not a merit problem — and we prevent it.