Do You Need Customs & Foreign Trade Policy (FTP) Litigation & Representation? A Practical Starting Point
A Customs Show Cause Notice or a DGFT scheme dispute rarely arrives with warning, and it never arrives simple. A classification dispute drags in valuation. A valuation dispute drags in related-party scrutiny.
What You're Really Buying
Customs & Foreign Trade Policy (FTP) Litigation & Representation is the specialised advisory and representation practice that supports a business through the entire adversarial lifecycle of a customs or trade-policy dispute — from the first departmental query or intelligence-driven investigation, through adjudication before a Customs officer, appeal before the Commissioner (Appeals), further appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), and, where a substantial question of law arises, appeal to the jurisdictional High Court or the Supreme Court of India. The underlying disputes typically originate under the Customs Act 1962 and the Customs Tariff Act 1975 — classification disagreements over which Harmonized System (HS) heading a product falls under, valuation disputes where the declared transaction value is questioned (particularly in related-party imports referred to the Special Valuation Branch, or SVB), allegations of undervaluation or overvaluation, denial of an exemption notification, or a claim that goods were misdeclared to evade duty. A parallel and closely linked stream of disputes arises under the Foreign Trade (Development & Regulation) Act 1992 and the Foreign Trade Policy notified periodically by the Directorate General of Foreign Trade (DGFT) — disputes over Advance Authorisation or EPCG export obligation shortfalls, denial or recovery of RoDTEP or Duty Drawback benefits, IEC suspension or cancellation, and blacklisting or denial-of-entity-list proceedings.
For the full scope, current process and what PNPC includes, see the dedicated Customs & Foreign Trade Policy (FTP) Litigation & Representation service page.
Signs This Applies to You
- You have received a Show Cause Notice under Section 28 (duty demand) or Section 124 (confiscation) of the Customs Act and need a reply drafted within the statutory period, supported by a defensible factual and legal record
- DRI, DGGI, or the Special Valuation Branch has issued a summons under Section 108 or opened an investigation into your import valuation, classification, or related-party pricing
- You have received an Order-in-Original you believe is wrong on facts or law, and the 60-day window to appeal to the Commissioner (Appeals) is running
- Your matter is already before CESTAT or has been decided by CESTAT and you are considering, or have been served, a further appeal to the High Court on a substantial question of law
Before You Assume You Need This
- You need routine, undisputed Bill of Entry or Shipping Bill filing for a straightforward, already-classified shipment with no departmental query — that is standard customs clearance work, typically handled by a licensed Customs House Agent, not a litigation engagement
- You have not yet had any dispute, query, or notice and simply want an ongoing compliance health check across IEC, RCMC, classification, and FEMA realisation — that is best scoped as trade compliance advisory rather than litigation representation, though PNPC's trade compliance advisory is designed to prevent disputes of exactly this kind from arising
- Your requirement is a fresh DGFT incentive licence application — Advance Authorisation, EPCG, or RoDTEP registration on a compliant, undisputed operation — which is a licensing engagement, not a litigation one, though the two are often bundled once export obligation tracking begins
Quick Answers
What exactly does 'Customs & FTP Litigation & Representation' cover?
It covers representation through every adversarial stage of a customs or foreign trade policy dispute — responding to a summons or investigation, replying to a Show Cause Notice, representing the client at personal hearings before the adjudicating authority, appealing an adverse order to the Commissioner (Appeals), further appeal to CESTAT, and, where required, coordinating High Court or Supreme Court appeals. It also covers parallel FTP/DGFT disputes — export obligation shortfalls, RoDTEP or Duty Drawback denials, and IEC or Denied Entity List proceedings — since these frequently arise from, or alongside, a customs dispute.
I just received a summons under Section 108 of the Customs Act. What should I do first?
Do not ignore it, and do not attend without preparation. A Section 108 summons requires the person summoned to appear and give a statement — statements recorded under Section 108 are treated as admissible evidence and can be used against the business at every subsequent stage. The first step is understanding precisely what the investigation is about, what documents are being sought, and preparing the individual who will appear. This is materially different from responding to a Show Cause Notice, which is a written pleading rather than an oral examination.
How long do I have to reply to a Customs Show Cause Notice?
The SCN itself specifies the reply period — commonly 30 days from receipt, though this can vary and the notice should always be checked for its specific deadline. Extensions are at the discretion of the adjudicating authority and are not guaranteed, particularly where the department believes the matter involves deliberate evasion. A reply filed after the stated period, without a granted extension, risks the matter proceeding ex-parte — meaning an order passed without full consideration of the business's position.
Getting This Right From the Start
The reply you file in the first thirty days shapes everything that follows — talk to a practising CA the day a notice arrives, not after the first hearing. PNPC has represented importers, exporters, and manufacturers in customs and FTP disputes across India since 1986.
PNPC Global has advised Chennai, Bangalore and Hyderabad businesses since 1986. Explore the full FEMA & RBI practice for related services, or go straight to the Customs & Foreign Trade Policy (FTP) Litigation & Representation page for specifics.
This is a general explainer, not a substitute for checking today's rules with PNPC or the relevant authority — figures and deadlines move, so none are quoted here as fixed.