Navigating customs duty laws and regulations is critical for businesses involved in international trade. Our team of customs duty experts provides strategic guidance on import and export duties, classification, valuation, and compliance matters, facilitating smooth cross-border transactions.
Customs Audits and Investigations
Representing clients in customs disputes, including assessments, audits, appeals, and litigation, defence of show cause notices before DRI and Adjudicating Authority, building a strategic defence employing deep research and expert opinions.
Litigation
Representing client and business interests before the assessing and auditing authorities of Indian Customs, Commissioner (Appeals), CESTAT, various High Courts, and the Supreme Court of India.
Searches and Investigations
Comprehensive litigation and advisory support relating to customs investigations by Directorate of Revenue Intelligence (DRI), Special Intelligence and Investigative Branch (SIIB), Central Intelligence Unit (CIU), and other customs authorities.
Customs Classifications
Advising on the classification of goods accurately for customs purposes, ensuring adherence to tariff schedules and customs valuation methods, including the Harmonized System of Nomenclature (HSN) to optimize duty liability.
Customs Valuation
Advising on customs valuation matters, helping clients understand and comply with valuation rules to ensure accurate duty assessment, representing client interests before various forums till the Supreme Court of India in valuation and classification cases.
Customs Clearance and Documentation
Navigating the complexities of customs clearance procedures, including the review of shipping documents and the filing of necessary customs declarations.
Anti-dumping and Countervailing Duties
Advising and representing issues related to anti-dumping and countervailing duties, assisting clients in understanding these regulations and compliance requirements, and protecting their interest through a mix of advisory and litigation approaches.
Customs Compliance Reviews
Conduct comprehensive customs compliance reviews for businesses, ensuring that all customs filings are accurate and in full compliance with Indian customs laws.
Customs Planning and Strategy
Developing customized customs planning strategies for businesses to optimize their tax positions while ensuring full compliance with Indian customs regulations.
More Insights
25-08-2026
12
min read
A Game of Treasure Hunt: Service of GST Notices and Orders under S. 169 of the CGST Act and the Emerging Split Among High Courts
Luxmi Traders addresses a fundamental question in GST adjudication: can a notice or order be treated as duly served merely because it is uploaded on the Common Portal? The Punjab and Haryana High Court held that portal-only service, absent the requisite statutory and notified basis, cannot by itself defeat a taxpayer’s remedies. With Madras and Allahabad adopting different approaches and Delhi subsequently applying Luxmi Traders, the issue reflects a significant divergence in judicial approach awaiting authoritative resolution.
10-07-2026
7
min read
Faceless Reassessment after S. 147A: What the Supreme Court Did – and Did Not – Decide
The Supreme Court's decision in Tej Pratap Singh does not settle the JAO–FAO controversy. Following Parliament's retrospective insertion of s. 147A, it remands the issue to the High Courts for fresh consideration. Faceless reassessment was never merely about moving tax files from paper to portal; it fundamentally changed the statutory authority responsible for communicating with the taxpayer, examining the record, drafting the order and completing the assessment. The real question now is how far a retrospective legislative clarification can go.
23-04-2026
18
min read
Mandatory Pre-Deposit for Appeals in Indirect Tax Laws: A Barrier to Justice?
Mandatory pre-deposit has become a defining feature of indirect tax litigation, balancing revenue protection with access to appellate remedies. While the shift to a fixed statutory framework has improved procedural efficiency, it also raises concerns regarding financial barriers and effective access to justice. This insight examines the legal evolution, judicial interpretation, and practical implications of the regime.