Quick answer
Marg Tax Advisors LLP is a Noida, Delhi NCR practice acting as customs duty consultants on the advisory side of customs: HSN classification and valuation under Section 14 of the Customs Act, 1962, exemption notifications under Section 25, preferential duty claims under India's Free Trade Agreements and CAROTAR 2020, MOOWR registration under Section 65, AEO certification, duty drawback under Sections 74 and 75, and Special Valuation Branch coordination. Lawyers and chartered accountants work the same file, so a duty saving is built to survive a departmental review rather than corrected after one.
That combination matters because a duty saving that looks correct on paper still has to survive a departmental review later, and the same team that structures the claim is best placed to defend it if the department disagrees.
What Our Customs Duty Consultants in Delhi Help With?
- Duty rate and HSN classification advisory before an import or export shipment moves.
- Customs exemption notifications under Section 25 of the Customs Act, 1962, and eligibility checks before a claim is made.
- Concessional and preferential duty claims under India's Free Trade Agreements, including rules of origin documentation.
- MOOWR registration for duty deferral on capital goods and raw materials in a bonded warehouse.
- Authorised Economic Operator (AEO) certification for faster clearance and fewer examinations.
- Duty drawback claims on re-exported goods and on exports made using duty paid inputs.
- Special Valuation Branch coordination for related party import pricing.
Duty Classification, Valuation and Exemption Notifications
Two questions decide most of a business's duty position: what tariff heading a good falls under in the Harmonized System of Nomenclature, and what it is worth for duty purposes under Section 14 of the Customs Act, 1962 and the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. An exemption notification issued under Section 25 of the Customs Act can reduce or remove the duty on a specific good or end use, but only if the goods, the importer and the end use actually match the notification's conditions, which is where a claim that looked safe on paper is most often challenged later.
As customs duty consultants in Delhi, we review the classification, valuation and exemption position before a shipment moves, so a saving is built to hold up rather than found to be wrong months later.
When a duty position is already disputed
- Where a valuation question has already turned into a related party pricing dispute, see our dedicated Customs Lawyer in Delhi page for how that gets defended.
Concessional Duty Under Free Trade Agreements
India's FTAs let an importer claim a reduced or nil duty rate on qualifying goods, but the claim depends on rules of origin documentation, not just the country the goods shipped from. Since CAROTAR 2020 came into force, an importer claiming a preferential rate has to exercise reasonable care in verifying the origin criteria and retain the supporting documents, since the burden of demonstrating origin compliance sits with the importer, not the customs officer clearing the shipment. Marg Tax Advisors reviews the origin certificate and the underlying qualification criteria before a preferential claim is made, not after it is queried.
MOOWR: Deferring Duty in a Bonded Warehouse
The Manufacture and Other Operations in Warehouse (No. 2) Regulations, 2019, issued under Section 65 of the Customs Act, 1962, let a business import capital goods and raw materials into a licensed bonded warehouse and defer customs duty until the finished goods leave the warehouse, with no duty at all if the output is exported. It suits manufacturers with a significant import component and either a long production cycle or a genuine export focus.
- Registration applicationThe application itself, with the supporting project report.
- Documents and queriesDocument preparation and responses to department queries during registration.
- Site visitRepresentation at the site visit that precedes approval.
- Monthly returnsReturn filing once the unit is operational.
Authorised Economic Operator (AEO) Certification
AEO certification, built on the World Customs Organization's SAFE Framework and administered under Circular 33/2016-Customs as amended, gives importers and exporters faster clearances, fewer physical examinations and reduced bank guarantee requirements once granted. The tiers range from T1 through T3, with a separate AEO-LO category for logistics providers, freight forwarders and custodians. The application itself is document heavy: security standards have to be reviewed, a technical annexure prepared for the tier applied for, and the business needs to be ready for physical verification by the department. Marg Tax Advisors supports clients through each of these steps, not only the final filing.
Duty Drawback: Getting Duty Back on Re-Exports and Exports
Duty drawback runs under two different provisions depending on what actually happened to the goods:
| Provision | When It Applies | How Much Comes Back |
|---|---|---|
Re-export
Section 74 |
Imported goods that are re-exported largely as they were, provided the goods are re-exported within the time limit the rules set | Drawback of up to 98 percent of the duty paid |
Manufacture
Section 75 |
Goods manufactured or processed in India using duty paid imported inputs and then exported | Fixed either under the All-Industry Rate published for the relevant tariff category, or under a brand rate application where the All-Industry Rate does not reasonably reflect the duty actually incurred |
Getting the claim under the correct provision, with the supporting documentation the relevant drawback rules require, is usually what decides whether a claim is paid on time or gets queried.
Special Valuation Branch (SVB) Coordination for Related Party Imports
Where an importer buys from a related foreign entity, whether a parent company, subsidiary or group entity, Rule 3(3) of the Customs Valuation Rules, 2007 requires the department to examine whether that relationship influenced the declared price, through the Special Valuation Branch under the procedure set out in Circular 5/2016-Customs. Marg Tax Advisors helps structure the underlying transfer pricing and import documentation so an SVB reference goes smoothly.
When an SVB matter turns adversarial
- Where an SVB matter has already turned adversarial, see our dedicated Customs Lawyer in Delhi page for the full representation.
Why a Delhi Based Customs Duty Consultant Matters?
The Central Board of Indirect Taxes and Customs and the Directorate of Revenue Intelligence are both headquartered in Delhi, and IGI Airport is one of India's busiest points of entry for high value, high scrutiny cargo. A Delhi based team can track a circular or notification the day it is issued, attend a department meeting on short notice, and coordinate an AEO or MOOWR site visit without the delay of travel from another city.
Who You'll Work With
Shashank Shekhar Gupta
Founder · Chartered Accountant & Lawyer
Customs duty matters at Marg Tax Advisors are led by Shashank Shekhar Gupta, founder of the firm, a Chartered Accountant and a lawyer whose stated areas of practice include customs law, free trade agreements and export and import law directly. He chairs both the International Trade Law Committee and the Goods and Services Tax Committee of the Indian Industries Association.