India's Customs Framework —
Navigated with Precision.
The Customs Act, 1962 is the principal legislation governing the import and export of goods into and out of India. Administered by the Central Board of Indirect Taxes and Customs (CBIC), it governs the levy and collection of customs duty, the prohibition of smuggling, the prevention of illegal imports and exports, and the conditions under which goods may be seized and confiscated.
With India's trade volumes growing substantially year on year, customs law disputes have become increasingly common — from classification and valuation disputes to allegations of misdeclaration, undervaluation, and smuggling. The stakes are high: non-compliance attracts steep penalties, seizure of goods, and in serious cases, criminal prosecution.
Juris and Justice advises importers, exporters, customs house agents, and businesses on all aspects of customs law — from day-to-day compliance to defending show cause notices and representing clients before CESTAT and the High Courts.
Key Areas of Customs Law
Classification & Valuation
Disputes arising from the classification of goods under the Customs Tariff Act and the valuation of imported goods — key determinants of duty liability.
Seizure & Confiscation
Defence in proceedings involving seizure and confiscation of goods, including applications for provisional release and setting aside seizure orders.
Show Cause Notices
Drafting detailed replies to show cause notices issued by Customs authorities — contesting allegations of misdeclaration, undervaluation, or duty evasion.
Duty Exemptions & Refunds
Advisory on availing exemptions under various notifications, and filing and prosecuting refund claims of excess duty paid.
How We Can Help You
Show Cause Notice Reply & Defence
Drafting comprehensive replies to show cause notices, personal hearings before adjudicating authorities, and contesting orders in customs adjudication proceedings.
CESTAT Appeals
Representation before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against orders passed by Customs Commissioners and adjudicating authorities.
High Court & Supreme Court Representation
Filing and arguing writ petitions before High Courts challenging arbitrary Customs actions, and appeals to the Supreme Court on questions of law.
Seizure & Provisional Release
Urgent applications for provisional release of seized goods under bond and security, minimising business disruption during customs investigations.
Import / Export Compliance Advisory
Proactive advisory on customs duty classification, valuation, exemption notifications, EXIM policy compliance, and import licensing requirements to prevent disputes before they arise.
Forums We Appear Before
Facing a customs notice or seizure?
Get expert customs law counsel — confidential, no-obligation consultation.