Corporate, Commercial & Tax
Customs & Central Excise
Show cause notices, adjudication and appeals under the Customs Act and the Central Excise Act.
DLP's chamber: No. 548, A Block, High Court, Lucknow
What the law says
Customs duty on imports and exports is levied under the Customs Act, 1962 and the Customs Tariff Act, 1975. Central excise now applies mainly to goods outside GST, such as certain petroleum products and tobacco, under the Central Excise Act, 1944. Disputes typically begin with a show cause notice on classification, valuation, exemption or confiscation, followed by a reply and personal hearing before the adjudicating authority. Orders can be appealed to the Commissioner (Appeals), then to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), and further on questions of law.
Consultation
Speak to the chamber.
Leave your name, number and a line about the matter. A member of the chamber will call or message you back during working hours.
Frequently Asked Questions
I received a show cause notice. What now?
Note the reply deadline, collect the import or clearance documents, and file a reasoned written reply with supporting evidence. Ask for a personal hearing.
Is a pre-deposit required to appeal?
Yes. The Acts require a pre-deposit of a percentage of the duty or penalty in dispute before an appeal is heard, subject to the caps they set.
Can detained goods be released?
Provisional release can be sought from the proper officer on conditions such as a bond and security, while the matter is adjudicated.