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 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.
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:
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.