Customs

Customs Advisory and Litigation at L&S

Lakshmikumaran & Sridharan (L&S) has a dedicated customs advisory and litigation practice. The attorneys have decades of experience in handling customs disputes for major organisations involved in global trade. The multidisciplinary team handling customs matters, which is also the biggest in India, consists of qualified advocates, charted accountants, economists, ex-government officials, trade experts, and professionals trained in business management.

The team has extensively worked on custom laws including all subordinate rules, regulations and issues relating to classification, valuation, interpretation of exemption notifications, prohibitions and restriction on cross-border trade, Free Trade Agreements.

The team advises with tailor made solutions by ensuring that the support goes beyond taking care of merely the issue at hand. We envision multiple possible scenarios and accordingly our solutions are aimed at mitigating long term risks. We strive to work towards holistic solutions factoring in not only Customs laws but also allied laws including SCOMET, Foreign Trade Policy, Food laws, Drugs and Cosmetics Act, The Legal Metrology Act etc.

The team believes in supporting with end-to-end solutions to legal challenges faced in cross border business transactions with emphasis on ensuring legal compliance with customs and other allied laws. Special focus is also laid on gaining from tax planning opportunities and incentives given through various Government policies.

The Customs Advisory Practice (CAP) of Lakshmikumaran & Sridharan provides end-to-end solutions to legal challenges faced in cross border business transactions with emphasis on ensuring legal compliance with customs and other allied laws while also gaining from tax planning opportunities and incentives given through various Government policies.

The range of services include:

• Product classification under the Harmonised System of Nomenclature (HSN)
• Customs valuation and assistance in investigation of related party transactions by the Special Valuation Branch (SVB) with impact analysis and consistency under Transfer Pricing provisions.
• Export restrictions including restrictions on dual use and/or defence related items under SCOMET
• Trade facilitation and Authorized Economic Operator programme
• Health check and review of compliance under Customs and other allied laws
• Contract reviews for international / cross-border transactions
• Foreign Trade Policy and Procedures
• Export Incentives
• Regional / Free Trade Agreements and compliances under Rules of Origin
• Special Economic Zones / Free Trade Warehousing Zones and their impact on procurement strategy and supply chain
• Customs Warehousing including in-bond processing
• Trade Remedies including anti-dumping and countervailing duties
• Special restrictions and compliance with the Food laws, Drugs & Cosmetics Act, Packaged Commodities Rules, etc. in the context of cross-border transactions
• Assistance in filing and representing the company before the Customs Authority for Advance Ruling

Handling Litigation:

• Support during departmental investigations by the Directorate of Revenue Intelligence, the Special Intelligence and Investigative Branch, etc.
• Drafting replies, representations, statutory appeals, before various judicial forums
• Appearance by our own attorneys before various forums, including Customs Appellate Tribunal, High Courts and Supreme Court
• Drafting of writ petitions, civil appeals and special leave petitions before various High Courts and the Supreme Court of India

The Customs team at L&S has been advising clients operating in various sectors over the past 4 decades. Through our constant engagement with Customs Authorities and clients at multiple locations in India, we have created a niche in the following areas: