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
2026-04-23
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.
2025-06-28
4
min read
Beyond Procedural Lapse: Delhi High Court Rules GST Proceedings Against Non-Existent Entity Void ab initio
The Delhi High Court in HCL Infosystems Ltd. v. Commissioner of State Tax reaffirmed that GST proceedings against a company dissolved due to amalgamation are void ab initio. The Court held that such actions are not curable under section 160 of the CGST Act, nor authorised by section 87. This judgment aligns with the Supreme Court’s ruling in Maruti Suzuki, reinforcing the principle that legal proceedings cannot be pursued against non-existent entities.
2025-06-27
4
min read
[Patna HC] Appellate Authorities Under GST Must Decide Appeals on Merits, Not Technicalities
In M/s Silverline v. State of Bihar, the Patna High Court held that GST appellate authorities must adjudicate appeals on their merits, even in cases of procedural lapses or absence of supporting documents. The Court ruled that dismissal for non-prosecution without a merit-based inquiry violates statutory duty under s. 107 of the Bihar GST Act reinforces the importance of reasoned, fair, and substantive appellate decisions.