Sonia is Chartered Account and Attorney, primarily focuses on Customs and Trade Laws including Export/ Import Controls and Sanctions; Foreign Trade Policy and Regulatory Laws, providing both advisory and litigation services to clients.
She regularly assists clients under Customs and Trade issues such as classification and rate of Duty under Customs Tariff; applicability of exemption notifications; Country of Origin Rules; availability of Drawback on export or re-export of goods and services; investigation by Special Valuation Branch of Customs (SVB) to determine arms’ length price in case of transaction with Associated Enterprises; etc.
Sonia advises clients on Export/ Import Policy and Sanctions under Foreign Trade Policy and other regulatory laws like Environment (Protection) Act; Telegraph Act; Legal Metrology Act; Narcotics Drugs and Psychotropic Substances Act; Information Technology Act; Bureau of Indian Standards; etc. in relation to import or export of goods or services. Sonia has done extensive pioneering work on export and import of dual use items, restricted technologies and items covered under SCOMET List in compliance to Multilateral Agreements and regularly assists client in relation thereto. She is advising clients on issues arising out of inadvertent export of restricted goods and technologies and investigations by Regulatory authorities to close case causing least disruption to operations. Sonia also advises clients on safety and compliance requirements for movement of hazardous and notified goods.
She advises clients in relation to data security, privacy, retention, encryption and movement across jurisdictions. Sonia also advises clients on key issues of exchange controls under Foreign Exchange Management Act and assists in compounding of offences by making an application to Reserve Bank of India.
She has undergone training in Canada on Goods and Services Tax (GST), which has been introduced in India on July 1, 2017, to understand implementation issues and practical difficulties faced by the industry in compliance thereto.
Sonia also assists clients in raid and investigations by Customs, Tax and Regulatory authorities like Directorate of Revenue Intelligence, Directorate General Goods and Service Tax Intelligence, Enforcement Directorate, Narcotics Control Bureau and other authorities to review Customs Duty/ Tax positions and regulatory Trade compliances, discussions with authorities, options to close issues, briefing and debriefing of employees, etc.
Sonia assists clients in taking approval for setting up and exit of units under 100% Export Oriented Scheme; Special Economic Zones and Free Trade Warehousing Zones Scheme.
Sonia assists clients in drafting reply to show cause notices/ appeals and regularly appears before departmental adjudication and appellate authorities in Customs Duty, GST and Trade matters. She also assists clients in filing appeal/ writ before High Courts and Supreme Court in Customs, Trade and Tax matters and argues at the time of hearing.
She also assists clients in making application before Settlement Commission for settlement of cases and arguing at the time of hearing. Sonia also assists clients in filing application and arguing at the time hearing before Authority for Advance Ruling seeking ruling on key issues.
She assists clients during investigations, mid-term review and sun-set review for levy of Anti-Dumping Duty, Safeguard Duty and Countervailing Duty by Director General of Trade Remedies and in case of an adverse order before Appellate Tribunal at first stage and Supreme Court at final stage.
Sonia has handled large number of investigations for Multinational Companies and assisted clients in conducting audits under FCPA, UK Bribery Act and Prevention of Corruption Act; investigations of wrong doing or fraud or ethical violations by management or employees & whistle blower issues. She also assisted clients in options to deal with non-compliances and making self-disclosure to the authorities.
Sonia has also assisted clients in investigation, drafting submissions and adjudication proceedings under Prevention of Money Laundering Act.
She has written many articles on key issues under Customs, Indirect Tax and GST, which have been well appreciated.
Ashok Dhingra Associates (ADA) is a professional services firm offering wide range of services under Goods and Services Tax (GST); erstwhile Indirect Taxes; Customs and Trade including Export Controls and Sanctions; and Regulatory Laws. ADA also provides advisory, training and investigation services under Anti-Corruption Laws and White-Collar Crimes to corporates.
ADA’s objective is to enhance value for clients by focusing on solutions that are innovative, yet practical that can be implemented. ADA aims to deliver services through highly qualified and trained professionals who blend their expertise with needs of clients and maintain uncompromising focus on highest quality and ethical practice. ADA follows no relative policy to attract best talent.