Customs Advisory & Representation

LawCite Advocates provides legal advisory and representation in customs-related matters to importers, exporters, logistics operators, freight forwarders, customs brokers, and international trading companies. Our work is focused on ensuring compliance with the Customs Act, 1962, allied laws, and Foreign Trade Policy, while protecting our clients’ interests during investigations, assessments, disputes, enforcement actions, and adjudication.

Import-Export Compliance and Classification

We advise clients on customs compliance including tariff classification, HSN interpretation, valuation principles, rules of origin, and duty exemptions under FTAs, PTAs, and SEZ schemes. Our scope includes:

• Review of import-export documentation under the Customs Act and allied legislations

• Classification and valuation under the Customs Tariff Act and Customs Valuation Rules

• Advisory on Advance Rulings and binding tariff clarifications

• Interpretation of CBIC circulars, notifications, and exemption conditions

• Legal analysis of Free Trade Agreement (FTA) benefits and Rules of Origin obligations

Customs Litigation and Dispute Resolution

We represent clients in customs-related disputes involving:

• Show Cause Notices (SCNs) under Sections 28, 124, and 110 of the Customs Act

• Allegations of misclassification, undervaluation, duty evasion, or excess drawback

• Adjudication before Joint Commissioners, Additional Commissioners, and Principal Commissioners

• Appeals before the Commissioner (Appeals), CESTAT, and High Courts

• Confiscation proceedings under Sections 111 and 113 and personal penalty defence under Section 112

• Strategic coordination in parallel proceedings involving GST, ED, and FEMA

Investigations and Enforcement Proceedings

We represent clients in proceedings initiated by:

• Directorate of Revenue Intelligence (DRI)

• Customs (Preventive) formations

• Special Valuation Branch (SVB)

• Risk Management Systems (RMS) red alerts

Our services include:

• Legal defence in summons, search, seizure, and detention matters

• Applications for provisional release, personal bond execution, and bank guarantee arrangements

• Representation in compounding of offences under the Customs (Compounding of Offences) Rules

• Advisory during investigations into circular trading, shell import structures, or misuse of RoDTEP and EDCL

Exemptions, Incentives, and Foreign Trade Policy

We assist clients in availing and defending claims under:

• Advance Authorisation and Duty-Free Import Authorisation (DFIA)

• Export Promotion Capital Goods (EPCG) Scheme

• SEZ, EOU, Deemed Exports, and Project Import Regulations

• Bonded Warehousing and In-bond Sales Scheme

• RoDTEP, RoSCTL, MEIS, and SEIS schemes

We provide legal support in meeting post-import conditions, EODC requirements, license closure, and DGFT-linked obligations.

Valuation, Rules of Origin, and Trade Remedies

We handle:

• Customs valuation issues under Rule 3 to Rule 10 of the Customs Valuation Rules, 2007

• Related party transactions, residual method disputes, and SVB scrutiny

• Origin disputes under FTAs, including ASEAN, Korea, and Japan treaties

• Appeals and writs related to anti-dumping duty, safeguard duty, and countervailing duty

Remission, Refunds, and Duty Drawback Disputes

We represent clients in matters involving:

• Rejection of refund and drawback under Section 74 and 75

• Erroneous or excess drawback recovery

• Disallowance of remission due to alleged non-compliance

Port Operations and Regulatory Interface

We engage with port authorities, custodians, carriers, and customs brokers on:

• Demurrage and detention disputes

• Delays in out-of-charge or abandonment of cargo

• Legal notices and writs against port operators and custodians for excess charges

• Technical support on EDI and ICEGATE-related disputes and delays

Common Matters We Handle

• Tariff classification and valuation disputes under the Customs Tariff Act

• Show Cause Notices for misdeclaration, undervaluation, or improper claim of exemption

• Representation in confiscation and personal penalty proceedings under Sections 111 to 114

• Legal defence in DRI, SVB, and Preventive investigations

• Provisional release and redemption of seized cargo

• Appeals before Commissioner (Appeals), CESTAT, and High Courts

• Interpretation of CBIC circulars, FTP conditions, and exemption notifications

• Compounding of offences and strategic settlement before adjudication

• Advisory during FTA audits and origin-related rejections

• Legal support in EDCL scrutiny, RoDTEP misutilisation, and duty credit ledger disputes

Our Commitment

We focus exclusively on legal and strategic aspects of customs law. While we do not handle logistics, filing, or CHA operations, we provide end-to-end legal assistance in dealing with customs authorities, port officials, DGFT, DRI, and judicial forums. Whether the matter involves litigation, defence against enforcement action, classification disputes, or policy advisory, LawCite Advocates delivers precise, legally sound, and commercially aware representation in all customs-related matters.