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Every country has its taxation regime for different aspects, be it income or goods or services, etc. When we buy some goods or services, we pay some taxes. Similarly, there are certain tariffs paid on goods manufactured in another country and imported in India, at its point of entry, known as Customs duty. The one who imports such goods is responsible for paying the customs charge. On the other hand, there is Excise duty paid on sale of certain goods manufactured in India, and carrying out certain activities domestically, i.e., within the country. In this case, not the buyer, but the manufacturer of goods is responsible for paying the excise charge. In case of any dispute pertaining to the charge levied by the authorities in consonance with the laws, Customs and Excise lawyers help their clients.
There are several laws governing customs and excise in India. Customs duty has its roots in the Customs Act, 1962, Customs Tariff Act, 1975, along with the Rules and Regulations thereunder. The Excise laws emerge from the Excise Act, 1958 and the State wise Excise Policy Acts, Rules and Regulations. Any trouble which the importers or manufacturers may face with the aforementioned laws is tackled with by the Customs and Excise lawyers.
When it comes to import and export of goods, several procedural aspects need to be taken care of based on the laws applicable in the country importing as well as the country exporting such goods. Any ignorance of law may attract heavy penalties. To understand any complexity pertaining to the procedural or substantial requirements for customs duties/taxes/charges, you may need a Lawyer for Customs in India practicing in a nearby location. Customs Lawyers can help you with customs clearance, duty evasion, customs seizure, etc. Even if a person has to reply to the customs notice received for a confiscated good, or need to appeal against the decision of the Customs Department, Customs Lawyers help represent in such matters. The Customs and Excise Lawyers at Online Legal Query can assist through consultation in person or through virtual modes.
| Particulars | Customs Duty |
| Mobile phone, mobile PCBA and chargers | 15% |
| Mobile phone, mobile PCBA and chargers | 15% |
| Gold and silver | 6% |
| Platinum | 6.4% |
| Broodstock, polychaete worms, shrimp and fish feed | 5% |
| Alkali or alkaline earth metals, 25 rare earth minerals (like lithium) | Exempted from customs duty |
| Capital goods for manufacturing of solar panels | Exempted from customs duty |
| Cancer drugs (Trastuzumab Deruxtecan, Osimertinib and Durvalumab) | Exempted from customs duty |
| Ferro nickel and blister copper | Nil BCD |
| Ammonium nitrate | 10% |
| PVC flex banners | 25% |
| PCBA of specific telecom equipments | 15% |
As discussed before, excise duty is payable for specific goods manufactured/produced in India. It includes products like gasoline, alcohol, tobacco, etc. Any business specified in the Excise laws needs to be duly compliant of the Excise laws. Any disputes surrounding tax assessments, audits, and potential violations, and navigating complex legal procedures for excise regulations are dealt with by the Excise Lawyers.
While the concept has been discussed above, let us have some easy and quick examples to understand the role of Lawyers for Customs, or as we say here, the Import - Export Lawyer.
If Raman imports sex toys and gets customs notice since the package got confiscated at the Customs Department, Raman may consult with a lawyer for Customs to understand the options available and explore about the legality of importing such products in India.
Jhelum wants to start a business of producing wheat based alcohol in a small town, but is unaware of the legal compliance work pertaining to the said business. Jhelum needs to find an experienced Excise lawyer in nearby practice to meet the procedural requirements.
As per applicable customs charge, 6% may be levied on import of gold in India. However, Shyam was charged at a whopping 15% customs duty. When nothing worked, Shyam approached a Customs and Excise lawyer in his city to appeal against the decision of the authorities.
If an imported package has been confiscated by the officials of the Custom Department, they must have given some reasoning of products prohibited from import as per Indian laws. In such cases, you may consult with a Customs lawyer in India to assist with the legality of the same. You may either have to pay the charge levied, or appeal against the confiscation to the appellate body, as the case may be.
Excise duty is payable by the manufacturer or producer of certain goods as specified in the Excise laws. The buyer or purchaser is not required to pay any excise duty while buying such products/goods.
Your friends or acquaintances may help with contacting an experienced lawyer for customs matters in India. You can connect with Custom Lawyers at Online Legal Query and get easy consultation with experienced legal experts.
Accurate valuation of goods, correct tariff codes, suitable deductions are some of the ways to prevent excess customs duty on imported goods. An experienced lawyer for Customs can point out further gaps and suggest several other ways to avoid any excess duty by the authorities.