Customs, Excise & CESTAT Advisory

Overview

Customs disputes in India arise from classification disagreements, valuation challenges, denial of exemption notifications, and alleged misdeclaration — each carrying the risk of duty demands, interest, penalties, and in serious cases, confiscation and prosecution. The Customs Tariff Act 1975, read with the Customs Act 1962 and thousands of corrigendum notifications, creates a classification landscape where the boundary between correct and incorrect classification is frequently litigated. Corpus Juris Legal advises importers, exporters, and customs brokers on classification disputes before the Commissioner (Appeals), CESTAT (Customs, Excise and Service Tax Appellate Tribunal), and the High Court. Our customs practice covers advance ruling applications before the Customs Authority of Advance Rulings (CAAR), SVB (Special Valuation Branch) proceedings for related-party imports, and duty exemption advisory for EOU, SEZ, and MOOWR scheme participants. On the anti-dumping and trade remedy side, we advise importers facing anti-dumping duty impositions — representing them in DGTR investigations, sunset reviews, and challenge proceedings before the High Court under Article 226. For domestic manufacturers seeking anti-dumping protection, we assist in filing applications before the Directorate General of Trade Remedies. Our excise practice covers the legacy Central Excise Act 1944 demands that continue to generate litigation for the pre-GST period, including Cenvat credit disputes and classification matters before CESTAT.

Key Service Components

• ◆Customs tariff classification disputes and advance ruling applications
• ◆CESTAT appeal filing and representation — classification, valuation, and exemption
• ◆SVB proceedings for related-party imports and valuation disputes
• ◆Anti-dumping duty — importer defence in DGTR investigations and sunset reviews
• ◆Anti-dumping application filing for domestic manufacturers before DGTR
• ◆EOU, SEZ, MOOWR, and AA scheme compliance advisory
• ◆Customs seizure and confiscation proceedings — show cause notice response
• ◆Legacy Central Excise Act 1944 demand management and CESTAT appeals
• ◆Cenvat credit disputes for the pre-GST period
• ◆High Court writ petitions challenging customs and excise orders

Our Approach

We conduct a customs classification review for manufacturing clients before the first advisory engagement — mapping every imported input against the applicable tariff heading and evaluating pending custom audit risk. Litigation follows only when voluntary compliance or advance ruling is not available.

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