Customs Advisory & Dispute Resolution for Importers and Exporters
Customs advisory covers classification, valuation, duty exemptions and the replies and appeals that follow when the department disagrees with you. We review your import file, prepare the reply to a show cause notice and the appeal papers, and coordinate with a practising advocate or CA where the matter needs one to appear.
What it is
Customs advisory is professional guidance on how the Customs Act, 1962 and the Customs Tariff apply to your goods. It covers the tariff heading, the assessable value, the duty rate, any exemption notification you are claiming, and the paperwork behind each.
Dispute resolution starts when the department questions an assessment. It may issue a show cause notice (SCN) under Section 28 demanding extra duty. If an order goes against you, the Customs Act gives you a route to appeal. We prepare the documents and the reply; the matter is argued by a qualified professional where the law needs one to appear.
Who it applies to
Importers facing a notice
A show cause notice questions the heading, the value or an exemption on a past import. The reply has to answer each allegation with documents, and the date for it is short.
Exporters and traders
Drawback, origin claims and export valuation can be questioned later. Reviewing your file before a query comes costs far less than answering one.
New importers
Before your first consignment, we check the heading and the likely duty. The landed cost in your quote then stops being a guess. An import export code is a prerequisite.
Why it matters
One wrong heading repeats
One wrong tariff heading can sit in every bill of entry for years. When it is questioned, the demand covers the whole period the law allows.
Miss the 60 days and it is over
An appeal before the Commissioner (Appeals) must be filed within 60 days of the order, and the delay the officer can excuse is only 30 days more.
Arrange the deposit early
To appeal, you pay a pre-deposit of 7.5% of the duty or penalty in dispute. Planning cash for it early avoids a rushed arrangement.
Documents required
For import review
- Bills of entry, commercial invoices and packing lists
- Bill of lading or air waybill
- Purchase orders, contract and payment proof
For classification and valuation
- Product catalogue, specifications and test reports
- Related-party details and price lists
- Exemption notification claimed and supporting certificate of origin
For a notice or appeal
- The show cause notice or order, with enclosures
- Replies filed earlier and hearing notices
- Proof of duty paid and the date the order was received
How it works
Read the file and the notice
We read the bills of entry and the notice together and list each allegation: heading, value, exemption or origin.
Test the position
We compare your classification and valuation with the tariff and rules, and tell you plainly where you are strong and where you are exposed.
Prepare the reply or appeal
We draft the reply with annexures, or the appeal papers with grounds. A qualified professional signs and appears where the proceeding needs it.
Track the hearing and the order
We calendar every date, attend to document requests and record the outcome. If the order goes against you, we check the next appeal window and the pre-deposit.
The customs dispute ladder
| Stage | Time limit | Pre-deposit |
|---|---|---|
| Show cause notice reply | As stated in the notice | None |
| Appeal to Commissioner (Appeals), Section 128 | 60 days from the order, plus up to 30 days on sufficient cause | 7.5% of duty or penalty, capped at ₹10 crore |
| Appeal to CESTAT, Section 129A | 3 months from the order | 10% where it follows a Commissioner (Appeals) order, capped at ₹10 crore |
Section 28 allows a notice for short-paid duty within two years of the relevant date, and within five years where collusion, wilful misstatement or suppression is alleged. The officer must then decide the case within six months, or one year in the longer cases, subject to extensions the law allows.
Say a Faridabad machinery importer has been classifying a component under one heading for four years, and a notice now proposes a higher-duty heading. We examine the technical literature, the past assessments and the exemption conditions, then draft a reply that sets them out clearly. If the order still goes against the company, the appeal clock starts the day it is received.
Timelines
Commissioner (Appeals)
File within 60 days of the order. A further 30 days can be allowed if you show sufficient cause, and not beyond.
CESTAT
File within 3 months from the date the order is communicated. The Tribunal may admit a late appeal if you show sufficient cause.
Decision on the notice
Under Section 28(9), the proper officer decides within six months of the notice, or one year in the extended-period cases, unless extended by a senior officer.
What happens if you miss a deadline
The order becomes final
If the 60 days and the 30-day extension pass, the Commissioner (Appeals) cannot take the appeal, and the demand can be recovered.
No appeal without the deposit
The pre-deposit must be paid for the appeal to be admitted. An appeal filed without it can be rejected.
Interest and recovery
Unpaid duty carries interest, and the department can recover the demand from your bank accounts and other assets after the order.
Frequently asked questions
What is a show cause notice under the Customs Act?
A show cause notice is a written demand under Section 28 asking you to explain why extra duty, interest or penalty should not be imposed. It sets out the allegations and gives a date to reply. Answer in writing with documents. We read the notice, list each point and prepare the reply for you to approve.
How long do I have to appeal a customs order?
You have 60 days from the order to appeal to the Commissioner (Appeals) under Section 128, and the Commissioner can condone a further 30 days for sufficient cause. For CESTAT, the limit is 3 months. Start as soon as the order arrives, because pre-deposit and papers take time. We track the dates.
What is the pre-deposit for a customs appeal?
The pre-deposit under Section 129E is 7.5% of the duty or penalty in dispute for an appeal to the Commissioner (Appeals), capped at ₹10 crore. For an appeal to CESTAT after a Commissioner (Appeals) order, it is 10%, also capped at ₹10 crore. We compute the exact amount from the order.
How far back can customs ask for duty?
Section 28 allows a notice within two years of the relevant date, and within five years where there is collusion, wilful misstatement or suppression of facts. Whether the longer period applies is often the main fight in a notice. We examine the file and tell you early which period the department is relying on.
Can customs reclassify my goods after clearance?
Yes, the department can question the tariff heading or value after clearance through a show cause notice within the limits of Section 28. Your defence is the product description, technical papers and past assessments. We review these before the notice comes, so you know your position and can correct it ahead.
Who appears before CESTAT or the Commissioner (Appeals)?
A qualified professional such as a practising advocate or chartered accountant appears where the proceeding needs one. Taxhint prepares the documents, the grounds and the paperwork, and coordinates the hearing dates. We do not appear as advocates ourselves. We tell you at the start who will sign and appear.
Do I need an IEC before I import or export?
Yes, an Importer-Exporter Code is mandatory for import or export of goods, with limited exemptions. It is issued by DGFT on an online application and must be confirmed every year. Any customs advisory starts with an active IEC. We can apply for or update it for you.
Can you review my imports before a notice arrives?
Yes, a file review is the best insurance. We check headings, valuation, exemptions claimed and origin papers across recent bills of entry, and flag items likely to be questioned. You then correct course in time, or prepare your documents. Tell us the commodity and the period, and we will quote the review.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
The Customs Act sets the pre-deposit for appeals (7.5% or 10% of the amount in dispute, capped at ₹10 crore). Other government charges depend on the proceeding, and we list them before you commit.
Ready to begin?
Send us the notice or the last few bills of entry, and we will tell you where you stand and what the next date is.