Customs Law Firm in India: Strategic Advisory & Litigation

Navigating India’s customs law is a critical function for every business engaged in global trade. The Customs Act, 1962, and its allied regulations form a complex framework that governs the import and export of goods, presenting significant compliance challenges and dispute risks.AMLEGALS is a multi-disciplinary corporate law firm with a premier, pan-India customs law practice. Our team of experienced customs lawyers provides comprehensive advisory and litigation services to exporters, importers, manufacturers, and trade associations across the country.We focus on delivering strategic, commercially-aware solutions that mitigate risk, ensure compliance, and resolve disputes effectively.

Our Comprehensive Customs Law Practice

Our firm handles the full spectrum of issues arising under Indian customs law. Our services are designed to provide clarity and robust representation at every stage of the trade cycle.

• Customs Litigation & Dispute Resolution: We represent clients before all judicial and quasi-judicial forums, including the CESTAT, High Courts, and the Supreme Court of India. Our litigation practice covers disputes related to classification, valuation, prohibited goods, and the imposition of penalties.
• Valuation & Special Valuation Branch (SVB) Investigations: We guide businesses through complex valuation issues, particularly in transactions between related parties. Our team provides end-to-end assistance during SVB investigations, from initial submissions to final order proceedings.
• Tariff Classification & HSN Advisory: We provide expert opinions on the correct classification of goods under the Customs Tariff Act, helping clients ensure duty compliance and avoid potential disputes.
• Rules of Origin & FTA Benefits: We assist clients in navigating the Rules of Origin criteria under various Free Trade Agreements (FTAs) and Preferential Trade Agreements (PTAs) to legitimately claim duty concessions and benefits.
• Authorized Economic Operator (AEO) Program: Our team advises businesses on securing and maintaining AEO certification (T1, T2, and T3), a critical program for facilitating trusted and secure trade.
• Compliance & Regulatory Advisory: We provide ongoing advisory on compliance with the Customs Act, 1962, and related regulations, including import/export procedures, licensing, and documentation.

The AMLEGALS Advantage: An Integrated, Multi-Disciplinary Approach

A customs issue rarely exists in isolation. As a multi-disciplinary firm, our strength lies in our ability to analyze customs matters through a wider commercial and legal lens 

• Intersection with GST: Our deep expertise in Goods & Services Tax (GST) allows us to provide holistic advice on the combined impact of customs duty and IGST on imports, ensuring a comprehensive tax and compliance strategy. 
• Arbitration for Trade Contracts: When customs disputes stem from underlying contractual issues in international trade agreements, our leading International Arbitration practice provides a robust mechanism for resolution.
• Robust Litigation Support: All our customs litigation matters are backed by our dedicated.
• litigation support services, ensuring meticulous case management, research, and documentation for a stronger legal position Industries We Serve.

Our customs lawyers have decades of experience advising and representing clients across a diverse range of sectors, including:

• Manufacturing & Heavy Engineering
• Automotive
• Electronics & Technology
• Pharmaceuticals & Chemicals
• Petrochemicals
• Textiles & Apparel
• E-commerce & Logistics

Frequently Asked Questions (FAQs)

• Q: What is the role of a customs law firm in an SVB investigation? A: In an SVB investigation, which scrutinizes transactions between related parties, a customs law firm’s role is critical. We assist in preparing and filing detailed responses to the SVB questionnaire, represent the importer during hearings, and formulate legal arguments to justify the transaction value, thereby preventing arbitrary additions to the assessable value of imported goods.

• Q: How do customs duty and GST apply to imported goods in India? A: When goods are imported into India, they are subject to Basic Customs Duty (BCD) and Social Welfare Surcharge. Following that, Integrated GST (IGST) is levied on the total value, which includes the assessable value plus the customs duties. Our integrated team of customs and GST lawyers ensures clients navigate this dual tax structure correctly.

• Q: What are the first steps to take when a customs dispute arises? A: The first step is to seek specialized legal counsel to assess the issue, whether it’s a show-cause notice, a seizure of goods, or a valuation query. It is crucial not to make admissions without understanding the legal implications. Our team helps formulate an immediate strategic response, which may involve filing a reply, seeking provisional release of goods, or preparing for adjudication.

• Q: How can a business ensure it correctly claims benefits under a Free Trade Agreement (FTA)? A: To claim FTA benefits, an importer must prove that the goods meet the specific “Rules of Origin” criteria outlined in the agreement. This involves obtaining a valid Certificate of Origin and maintaining extensive documentation. Our firm conducts audits and provides opinions to ensure compliance, preventing the denial of benefits and imposition of penalties.

• Q: What is the difference between anti-dumping duty and customs duty? A: Customs duty is a standard tax levied on imported goods. Anti-dumping duty, however, is a trade remedy measure imposed on specific goods from specific countries when it is determined that they are being exported to India at a price lower than their normal value, thereby injuring the domestic industry. We represent clients in both standard customs matters and trade remedy investigations.

Our Pan-India Presence & Commitment

With a strong presence in major economic hubs including Ahmedabad, Mumbai, Bengaluru, Delhi, and Kolkata, AMLEGALS is strategically positioned to serve as your customs law firm in India. We are committed to providing legally sound, commercially viable solutions to the global trading community.

• Email: info@amlegals.com
• Boardline : +91-8448548549
• Offices: Ahmedabad |  Bengaluru | Chennai | Mumbai | New Delhi | Kolkata | Prayagraj | Pune | Surat