Customs and Excise Legal Services

Need and Importance for Customs and Excise Legal Services

  • Customs and Excise Legal Services is a branch in law which has been introduced into the legal system due to the evolution of trade as manufacture of goods on a large scale between and within different countries. In order to control and manage the amount of goods imported, exported or even regulated within the country, taxation on these goods has been introduced.
  • Excise tax is an indirect taxation system where tax is levied on the goods sold within the territorial limits of a particular country whereas Custom tax is that tax which is levied on foreign goods. In order to monitor such acts, customs and excise laws have been drafted and bought into execution.

Customs and Excise Laws monitoring the Customs and Excise Legal Services

  • Excise Laws:

In order to maximize the government’s revenue, indirect taxation on goods regulated within the country is introduced. The main law dealing with excise tax is the Central Excise Act 1944. Entry 84 in the Union list read with Article 246 of the Constitution gives the Central Government an authority to administer the tax. The rates of the tax imposed etc. is dealt under the Schedule I and II of the Central Excise Tariff Act, 1985. Both the Excise and the Custom Laws are regulated by the Central Government.

  •  Custom Laws:

Custom duty is levied on imports and exports in and out of India. The primary Act dealing with the import and export procedures, prohibitions and the penalties and levy and collection of duty is the Customs Act, 1962. The classification and rates of tax for both imports and exports is discussed under Schedule I and II of the Customs Tariff Act, 1975. The acts contain, rules, regulations, notifications and circulars related to customs.

Kinds of Customs and Excise Legal Services in compliance with the customs and excise laws:

There are various kinds of Customs and Excise Legal Services, which are offered by experienced legal advisors and advocates and only in compliance with customs and excise laws.

Customs and Excise Legal Services like:

  •  computation of service tax,
  • online registrations,
  • filing of the half year returns,
  • handling issues related to Acts, Rules, regulations, notifications and instructions pertaining to both excise and customs duty,
  •  showcase notices and appeals:
  •  litigation matters related to violation of the customs and excise laws,
  • customs seizure and duty evasion,
  • drafting of trade agreements and by laws, 
  • Dispute resolution mechanism and many more.

Advocates specialized in this field need to devote immense time and energy since it is very sensitive and easily corruptible. Easily corruptible because if the excise and custom officers are not careful enough in the entry and exit, goods worth a lot of money and within the purview of the prohibited goods can be transferred and even regulated between and within countries. Rules established in the given customs and excise laws if not complied with can impose heavy penalty on both the offender as well as the abettor.

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