Table of Contents Executive Brief: The End of the “Passive Importer” Defense? The Transaction Matrix: Unpacking the “Nexus” between Imported Goods and Royalty Payments. Analysis of legal arguments: A Comparative Analysis of…
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Independent · Free · Indian customs & trade law
The law of the port, explained.
An independent, free library of Indian customs and trade law: case notes from CESTAT and the High Courts, practitioner commentary, and practical guides.
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Describe a product in plain language. Get a reasoned heading and sub-heading, with the CESTAT, advance-ruling and international decisions that support it.
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01
Classification
HSN, the General Interpretative Rules and how tribunals read headings.
Explore 02Valuation
Transaction value, related-party imports, SVB and royalty additions.
1 article 03Refunds & Drawback
Duty refunds, unjust enrichment, IGST refunds and drawback claims.
Explore 04FTAs & Rules of Origin
CAROTAR, certificates of origin and preferential duty claims.
Explore 05Investigations
DRI and SIIB inquiries, seizure, confiscation and penalties.
Explore 06Appeals & Procedure
Show cause notices, adjudication, CESTAT and High Court remedies.
Explore 07Export Controls
SCOMET, dual-use licensing and sanctions compliance.
Explore 08IGST on Imports
Integrated tax, cess and input credit on imported goods.
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Every case note, commentary and guide in the library is free to read. No paywall, no sign-up.
02
Sourced to the decision
Summaries cite the order, the bench and the date, and link to the full text wherever it is available.
03
Written for practice
Commentary focuses on what a decision changes for importers, exporters and their advisers.