Live Master Class on Customs Act and FTP

DAY – 1 – Customs Architecture & FTP 2023 Overview

• Constitutional backdrop – Entry 83 List I; policy continuum 1962→2025; FTP vision “Amrit Kaal” targets

DAY – 2 – Tariff Classification (HSN) & Interpretative Rules

• GIR 1-6, explanatory notes, sectional notes, L&T v. UOI (2024) on composite machines

DAY – 3 – Customs Valuation & Transfer Pricing

• Section 14, CVR 2007, related-party, royalties, post-import price adjustments; impact of Canon India (SC, 2021)

DAY – 4 – Import Logistics & Border Procedures

• Bill of Entry life-cycle; AEO benefits; Risk Management System, faceless assessment & new Turant 3.0

DAY – 5 – Duty Exemption & Export Incentive Schemes

• AA, DFIA, EPCG, RoDTEP, SEZ, EOU, MOOWR; overlap rules; para 4B FTP 2023

DAY – 6 – Warehousing, Bonds & Interest

• Sections 57-73, Warehousing Regs 2016, BG norms, triple-duty bond jurisprudence (Shepherd Warehousing, 2022)

DAY – 7 – Special Valuation Branch & Related-Party Risk

• SVB workflow 2023 SOP, typical questionnaires, Samsung India (2023 CESTAT)

DAY – 8 – Investigations, Audits & Litigation Strategy

• DRI, Audit Commissionerates, SCN anatomy, penalties, appeal ladder (Commissioner-(A) → CESTAT → HC/SC)

DAY – 9 – Rules of Origin, FTAs & Trade Remedies

• CAROTAR 2020, ASEAN/India, UAE-CEPA, anti-dumping/CVD; FTP’s Advance Authorization under FTA imports

DAY – 10 – Future-proofing & Integrated Capstone

• Blockchain + ICEGATE, CBIC’s National Customs 2025 roadmap, ESG & carbon border adjustments; full-length capstone problem integrating valuation, FTP licensing and export incentives