Customs, excise and GST

I appear before the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, in appeals from orders of the Commissioner and Commissioner (Appeals), and in the appeals that follow before the Supreme Court and the Delhi High Court. Much of this work comes from tax counsel and chartered accountants in Chennai and other cities who brief me as their Delhi counsel; the client relationship stays with them.

What the work covers

  • Customs — valuation (transaction value, royalty and licence-fee additions under the Customs Valuation Rules), classification, the jurisdiction of the DRI and other officers to issue show cause notices, quantity and shortage disputes in bulk cargo, and confiscation and penalty.
  • Central excise and service tax — legacy demands, CENVAT credit, limitation and the extended period.
  • GST — appeals and writ petitions on demand, input tax credit and refund, and pre-deposit questions.
  • Stay and pre-deposit applications, miscellaneous applications and early hearing before the Tribunal.

Representative work

  • Representing clients before the CESTAT Principal Bench in a customs matter concerning the jurisdiction of the DRI to issue show cause notices, and valuation (royalty and transaction value).
  • Represented exporters of iron ore before the CESTAT Chennai on quantity variations in bulk exports.
  • Representing clients in customs matters before the High Court of Madras.

Further matters are listed under Tax and Customs on the Representative Matters page.

Briefing me

Send the show cause notice, the order-in-original and order-in-appeal, and the appeal memo if filed, to abhinav@ahansaraman.in. A conflict check comes back the same day. Filing at the Principal Bench and hearing notes the same day are handled from my chambers; for a matter listed at short notice, call +91 89037 84007. Fees are agreed in writing in advance, per hearing or per drafting task. See the FAQs for instructing lawyers.

Related pages: Arbitration · Commercial litigation · Insolvency · Customs, excise and GST · Service law · FAQs for instructing lawyers

This page is published for information only. It is neither an advertisement nor a solicitation of work. Nothing on this page constitutes legal advice or creates a lawyer-client relationship. Matters are described in general terms and no client is identified.