CUSTOMS LAWYER AHMEDABAD | VALUATION, HSN & CESTAT APPEALS

For organisations needing continuity, we run a Customs/FTP Advisory Desk for time-to-time queries, HSN/duty-structure opinions, Bill-of-Entry checklist legal-vetting (pre-filing), and departmental correspondence/reply vetting, plus proactive update notes on CBIC/DGFT/BIS/QCO changes that affect valuation, classification, origin, or export incentives (Duty Drawback/RoDTEP/RoSCTL). This keeps us firmly in the legal/evidence lane while your operations/CHA handle filings—reducing friction and improving outcomes in Customs Litigation Ahmedabad and CESTAT appeals across India.

2. KEY SERVICES

1) Advisory & Retainer Desk (Customs/FTP)
Time-to-time legal advice on Customs Act/FTP, EPCG/Advance Authorisation/IGCR, RoDTEP/Drawback, HSN & duty-structure queries, and departmental correspondence vetting. Proactive update notes on CBIC/DGFT/BIS/QCO changes. (We advise; your CHA/ops file.)

2) Valuation & SVB (Related-Party)
Transaction-value defence under s.14 and Valuation Rules; alignment with TP/price lists; SVB questionnaires/submissions; alternative methods (Rules 3–10) and adjustments; record-keeping for audit.

3) Classification (HSN/GIR)
Heading/subheading analysis using GIR 1–6, section/chapter notes, essential character, sets/composites. HSN & duty-structure opinions, Bill-of-Entry checklist legal-vetting (pre-filing), and strategy for CAAR where appropriate.

4) Rules of Origin & FTAs (CAROTAR 2020)
Origin mapping (PSR/RVC), Form-I preparedness, supplier declarations, COO/proof validation, verification replies, and denial-of-benefit defence (RoO prevails where applicable).

5) Exemptions & Concessions (EPCG / Advance Authorisation / IGCR)
Eligibility and condition management, documentation packs, post-import obligations (EODC, value-addition), IGCR end-use compliance, and responses to recovery/demand notices.

6) Investigations, Seizure & Provisional Release
Handling summons/search and seizure (s.110); applications for provisional release (s.110A) with bond/BG strategy; access to goods/documents; parallel relief planning.

7) SCNs, Adjudication & Appeals
Replies to show-cause (s.124), cross-examination requests, representation at adjudication; appeals before Commissioner (Appeals) and CESTAT, pre-deposit (s.129E) strategy; writs for release/refund/timelines.

8) Export Benefits & Refunds
Duty Drawback, RoDTEP/RoSCTL claims and recovery replies; reconciliation of shipping/EDI ledgers; interest on delayed refunds where due.

9) Warehousing & FTWZ
Bonding/re-warehousing, ex-bond clearances, time-limit disputes, remission/abandonment, and MOOWR interfaces where relevant.

10) Regulatory Standards & Product Controls
BIS/QCO applicability and registrations, Import Management System enrolments, and supplier document/test-report requirements (e.g., MSDS, lab reports)—to prevent clearance-stage surprises.

Documents We Draft & Review
Valuation & SVB Dossiers. We prepare transaction-value notes under Section 14 with workings and adjustments, draft complete SVB replies and questionnaires with price-list comparables, and, where required, build alternative-method memoranda under Valuation Rules 3 to 10.

Classification Notes (HSN/GIR). We write heading- and subheading-level analyses applying GIR 1–6, section and chapter notes, essential-character tests, and competing-heading matrices, and we issue formal HSN and duty-structure opinions.

Bill of Entry checklist — legal vetting (pre-filing). We legally review descriptions, quantities and Incoterms, verify notification references and exemption claims, and validate origin/FTA declarations for the BoE; your CHA/operations team files the BoE.

CAROTAR / Rules-of-Origin packs. We assemble Form-I origin workings (RVC/PSR), bills of materials and process sheets, supplier declarations and proof/CoO validation, and we draft verification replies or denial-of-benefit rebuttals.

Exemptions & schemes (EPCG / Advance Authorisation / IGCR). We issue eligibility memoranda, create condition-tracking sheets and post-import compliance packs (including EODC and value-addition), prepare IGCR intimation/bonding templates, and respond to recovery or demand notices.

Seizure & provisional release (Sections 110 / 110A). We file applications for provisional release with bond/bank-guarantee strategy, seek access to goods and documents, and plan parallel relief where appropriate.
Show-cause and adjudication (Section 124). We draft reply statements with a clear issue list, statutory and rule anchors, cross-examination requests, evidence charts, and a curated case-law compendium.

Appeals. We prepare memoranda before Commissioner (Appeals) and CESTAT, plan pre-deposit strategy under Section 129E, compile paper books, and, where suitable, file writ petitions for release, refunds, interest or timeline breaches.

Export benefits. We draft Duty Drawback (AIR/brand-rate) applications with correlation statements, set up RoDTEP/RoSCTL declarations, reconcile scrolls and e-scrips, and answer verification or recovery notices including interest-on-delay claims.

Warehousing / FTWZ / MOOWR. We prepare bonding and re-warehousing records, compute time limits, and draft remission or abandonment requests, including interfaces with Section 65 / MOOWR operations.
Regulatory standards & product controls. We issue BIS/QCO applicability notes, guide Import Management System enrolments, and provide supplier templates for required documents and test reports (for example, MSDS and lab reports).

Advance rulings (CAAR). We frame questions, build the factual record, prepare hearing briefs, and advise on post-ruling implementation or challenge strategy.

Departmental correspondence. We vet letters and clarifications to the Department, craft responses to summons, and minute meetings so the record remains consistent and defensible.

OUR APPROACH

• Intent to Law. We begin by clarifying your commercial objective (cost, speed, continuity of supply) and then test it against the Customs Act, 1962, Customs Tariff (HSN/GIR), CAROTAR 2020 / FTA rules of origin, FTP/HBP (EPCG/AA), IGCR and any applicable BIS/QCO controls. We explain the trade-offs and set out lawful alternatives that achieve the same outcome with lower risk.

• Evidence-First Record Alignment. We build a single story across contracts/POs, Incoterms, invoices and packing lists, B/L or AWB, Bill of Entry & EDI data, technical literature, CoO/proof with Form-I workings, BOM/process sheets and supplier declarations. Each claim—classification, valuation, origin or concession—has the documents and calculations to support it.

• Classification & Valuation Discipline. We apply GIR 1–6 and section/chapter notes rigorously; for related-party pricing we align s.14 valuation with SVB expectations and, where needed, prepare alternative-method analyses under the Valuation Rules (Rules 3–10).

• Authority-Facing Drafting. Submissions are organised the way adjudicating authorities and CESTAT read them: precise issues, statute/rule anchors, facts → analysis → conclusion, and annexures that can be checked quickly. We plan pre-deposit and limitation strategy upfront.
• Relief Stack & Procedural Strategy. Where there is seizure, we pair provisional release (s.110A) with the main defence; for preference claims we manage verification/suspension under CAROTAR while preserving timelines; for refunds and export incentives we pursue interest on delay where the statute allows.

• Governance, Not Clearance. We do not act as CHA or file your BoE. We legally vet descriptions, HSN/duty structure, origin declarations and scheme conditions, while your operations/CHA handle filings. This keeps responsibilities clear and the legal record clean.
• Update Pipeline. We monitor CBIC circulars/notifications, DGFT/FTP updates (EPCG/AA), CAROTAR/FTA guidance and BIS/QCO changes, and send concise impact notes with action items when something affects your classification, origin, IGCR usage or export claims.
• Collaboration Model. We work with your tax, logistics and plant teams to extract the right data once, create checklists that can be maintained internally, and train point-persons so the process survives audits, verifications and appeals.

RELATED SERVICES

 Customs issues rarely travel alone. A classification or valuation position can affect IGST at import, group pricing/TP files that sit behind related-party values, and the forum strategy you choose (adjudication vs. CESTAT vs. writ). We coordinate these interfaces so the legal story stays consistent across tax and litigation workstreams.

• GST (Indirect Tax) — IGST incidence at import, refund/interest interfaces, and record alignment (invoices, SB/BoE, ledgers) so customs and GST positions don’t conflict.
• International Tax & Transfer Pricing — Consistency between s.14 customs valuation/SVB and your TP documentation; contemporaneous evidence and comparables to avoid mismatches that invite adjustments.
• Dispute Resolution (Courts & Tribunals) — Writs for provisional release/refunds/interest, interim relief strategy, and appeals alongside Commissioner (Appeals) and CESTAT, with a clear pre-deposit and paper-book plan.

7. OFFICE DETAILS

To maintain transparency and consistency across all public listings, the exact details of our office are provided below. These are aligned with the firm’s Google Business Profile (GMB), ensuring accuracy for search visibility and authenticity.

R & D Law Chambers

604 Entice, Bopal-Ambli Road, Ahmedabad, Gujarat – 380058, India

Phone: 09898550411 | +91 9898550411

*This page is intended solely for informational purposes. It should not be construed as professional advice. The descriptions of practice areas and services are general in nature and are provided only to assist readers in understanding the range of corporate law and related legal issues commonly handled by corporate law firms in India.

Nothing on this page is to be taken as a guarantee of outcome or as an invitation to create a lawyer–client relationship. Readers are encouraged to seek independent professional advice based on their specific facts and requirements.

R & D Law Chambers makes every effort to ensure that the information presented is accurate as of the date of publication. However, laws and regulations evolve, and the applicability of legal principles may vary depending on the facts of each case. The firm disclaims any liability arising from reliance placed on the content of this page without obtaining tailored advice.