30+ years of combined expertise in complex Indian taxation and compliance.
Discuss your unique tax situation with our senior partners. No obligation.
30+ years of combined expertise in complex Indian taxation and compliance.
Import-export businesses pay 15-40% more in customs duty than necessary due to classification errors, missed exemptions, and unutilized schemes. Strategic customs planning—backed by deep regulatory expertise—can recover ₹50L-5Cr annually while strengthening compliance defensibility.
Led by Kuppusami, M.Com, ICWAI, LL.B — with over four decades of professional experience handling complex customs matters, valuations, and disputes. Now architecting import-export strategies that withstand rigorous scrutiny.
Industry research shows 65-70% of importers overpay customs duty. For a company importing ₹100 Cr annually, a conservative 10% overpayment means ₹1.5 - 2 Cr lost annually. That's your profit margin paid unnecessarily to customs.
Same product, different HSN, massive duty difference. Brokers use the "safest" (highest duty) code to avoid disputes. You pay the price.
Standard Classification
18% Duty
"Display Modules"
Our Optimization
7.5% Duty
"Parts of Machines"
Difference on ₹25 Cr imports: ₹2.63 Cr annually. We obtained an advance ruling to secure the lower rate + recovered ₹5.26 Cr in retrospective refunds.
Government issues 200+ exemption notifications. Brokers don't track them. If you don't claim it, you don't get it.
Case: Pharma Manufacturer. Imported APIs paying 10% duty. We discovered Exemption Notification 50/2017 (NIL duty for specific drugs).
Advance Auth, EPCG, MOOWR, SEZ. 70% of eligible exporters don't use them optimally due to perceived "complexity."
We model every scenario to find YOUR optimal mix.
Advance Authorization
Duty-free import of inputs
EPCG
0% duty on capital goods
MOOWR
Defer duty until domestic sale
SEZ
Complete tax holiday zone
Rule 3(2) requires adding royalties, design acts, and tools provided free to supplier to transaction value. Most don't adds these, leading to huge demands + penalty.
Common Triggers
Our Defense
Result: We recently settled a ₹1.74 Cr demand for an auto component manufacturer at just ₹28 Lakhs by proving royalty wasn't related to imported goods.
85% of companies importing >₹50 Cr face audit within 3 years. Without documentation, you are vulnerable.
Having handled 500+ complex valuation matters, Kuppusami knows exactly what documentation withstands scrutiny. We build your defense file before the audit notice arrives.
Customs isn't just clearing goods. It's a strategic cost center optimizable by 15-40% through classification engineering, scheme utilization, and rigorous audit defense.
We don't guess. We audit top 50 products, research alternative tariff lines, calculate differentials, and apply for advance rulings on material items.
Systematic review of 200+ active notifications. Matching against your portfolio to find unclaimed benefits and filing refund claims for past misses.
Advance Authorization vs. Drawback vs. EPCG. We model all scenarios to recommend the optimal mix for duty savings and working capital efficiency.
Pre-emptive structuring of related-party transactions and royalty agreements to minimize add-back exposure. Technical legal defense against notices.
Continuous maintenance of classification dossiers, end-use certificates, and valuation proofs. When audit happens, we're ready.
Different business models face different customs challenges. Our advisory is tailored to your import-export profile.
For regular importers (₹5 Cr+) and manufacturing units with imported inputs.
• Classification review
• Exemption discovery
• Valuation structuring
• Post-import refunds
For export-oriented units, manufacturers, and deemed exporters.
• AA vs Drawback selection
• RoDTEP / RoSCTL claims
• Export obligation tracking
• Deemed export benefits
For large capital investors and units considering Special Economic Zones.
• SEZ setup feasibility
• EPCG compliance
• DTA sales permissions
• Exit/De-bonding strategy
For companies with pending SCNs, valuation disputes, or DRI investigations.
• Show cause notice reply
• Hearing representation
• Settlement negotiation
• CESTAT / High Court appeals
Customs advisory should create 5-10x ROI minimum. If we can't project ₹50L+ annual savings, we'll honestly tell you to stick with your customs broker and basic compliance.
Get clarity on duty optimization, refunds, and compliance strategies.
Depends on import volume and current compliance state. We provide specific projections during consultation.
Small Importers (₹5-20 Cr)
₹50L - 1.5 Cr Savings
Via classification optimization & exemption utilization.
Medium Importers (₹20-100 Cr)
₹1.5 - 4 Cr Savings
Via export schemes & audit defense.
Large importers (₹100 Cr+) typically see ₹4-15 Cr in annual optimizations through SEZ/EPCG planning.
Yes, within the limitation period (typically 1 year).
We routinely recover:
We provide STRATEGY, not transactional clearance.
We Handle (Strategy)
Broker Handles (Execution)
We advise → You implement through your existing broker → We monitor compliance.
This is where Kuppusami's 42 years of professional customs experience shines.
Our response protocol:
Having handled 500+ complex customs matters, we know exactly what arguments work and what documentation stands up to scrutiny.
Depend upon your volume and consistency. We model both for you:
Real Example: Garment exporter with ₹10 Cr imports. Drawback meant ₹40L net cost + blocked capital. Switching to AA saved ₹38L annually. We run YOUR numbers to decide.