Customs & Central Excise Law
Customs Duty
A tax levied by the government on goods imported into, or in some cases exported out of, the country.
Customs duty is assessed based on the classification, value, and origin of the goods, and disputes commonly arise over valuation, classification under the correct tariff heading, or eligibility for exemptions and concessional rates.
Importers and exporters can challenge an adverse customs assessment through a structured appellate process, starting with the Commissioner (Appeals) and going up to specialised tribunals and courts.
Need a Customs & Central Excise lawyer?
Browse Customs & Central Excise Lawyers