Harun Raaj & AssociatesHarun Raaj & Associates
Customs & TradeHRA / CUSTOMS-ADVISORY / FY 2026-27

Customs Advisory

Classification, Valuation, Drawback & SEZ

HSN classification, customs valuation, SVB disputes, anti-dumping, advance rulings, drawback, and EOU/SEZ support.

This hub is built for importers and exporters facing classification, valuation, or trade remedy friction at the border. It combines filing support with the dispute path so shipments do not stall longer than they need to.

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Focus Areas

What this hub covers

HSN and customs classification disputesCustoms valuation and SVB mattersAnti-dumping and trade remedy advisoryCAAR advance rulings and duty drawbackEOU and SEZ compliance support
Statutory Anchors
Customs Act 1962Customs Tariff Act 1975Section 14Section 28Section 74Anti-Dumping Rules 1995SEZ Act 2005
Lifecycle Map

Typical engagement flow

Classify Goods

Determine the proper HSN and duty exposure before the bill of entry is filed.

File BOE

Complete customs filing, valuation disclosures, and supporting documentation for the import.

Dispute if Challenged

Respond to customs queries, SVB references, or anti-dumping notices with a clear record.

Claim Relief

Pursue drawback, refund, or advance ruling outcomes where the law permits it.

Services

Related services in this lifecycle

01

Customs Classification / HSN

Classification

HSN mapping and classification dispute support for imported and exported goods.

02

Customs Valuation Dispute

Valuation

Valuation challenge responses, comparable evidence, and SVB support.

03

SVB Related-Party Imports

SVB

Related-party import valuation files and SVB representation support.

04

CAAR Advance Ruling

CAAR

Customs advance ruling preparation and filing for classification or valuation questions.

05

Anti-Dumping Advisory

Anti-Dumping

Trade remedy exposure analysis and anti-dumping duty response support.

06

Duty Drawback

Drawback

Duty drawback claims and documentation for eligible re-export and export scenarios.

07

SEZ / EOU Registration

SEZ / EOU

SEZ and EOU setup support, approvals, and compliance path planning.

08

EOU / IGCR Compliance

EOU

Duty-free import, obligation discharge, and returns support for EOU operations.

09

Customs & FTP Advisory

FTP

Customs-linked foreign trade policy support for incentives and import-export planning.

FAQs

Common questions

What is SVB and when does it apply?

Special Valuation Branch review is typically used under Section 14 of the Customs Act 1962 where related-party imports or other valuation concerns need scrutiny.

How is customs value determined?

Under Section 14 of the Customs Act 1962 and the valuation rules, customs value is determined through the statutory valuation hierarchy and disclosed import facts.

When does anti-dumping duty apply?

Anti-dumping duty can apply under the Customs Tariff Act 1975 and the Anti-Dumping Rules 1995 when dumped imports cause injury to the domestic industry.

What is the CAAR advance ruling route?

CAAR is the advance ruling forum under the Customs Act 1962 for binding answers on customs questions such as classification or valuation.

What is the difference between EOU and SEZ?

EOU and SEZ are separate export-linked regimes governed by different legal frameworks, including the SEZ Act 2005 and the relevant customs and FTP rules.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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