What Is Customs Law?
Customs law primarily involves a duty or tax which is levied by the Central Government on the import of goods into and export of goods from India. The main statutes governing customs law in India are Customs Act 1962 and Customs Tariff Act 1975. Apart from these, there are several Customs Rules, Notifications, Circulars, Case Laws and Annual Union Finance Acts.
Customs Law easily falls into the category of one of the lesser-known niches of law that not many law students and professionals are aware of. However, it is an interesting field with exciting career opportunities.
In this article, Team YLCC brings you everything you need to know about a career in Customs Law. Read on!
Main Tasks Handled By Customs Lawyers In India
- Classification of Goods According to Customs Laws
- Determination of Valuation of Goods During Import and Export
- Anti-Dumping Duty Authority- This includes a plethora of tasks such as advisory work, process of filing and responding to anti-dumping filings, responding to queries and questionnaires, representation before designated authorities such as courts, tribunals and government departments, challenging notifications from time to time, ensuring levy of anti-dumping duty, representing clients of anti-dumping duty, filing writs in the High Court against anti-dumping duty and other related work.
- Customs Disputes and Litigation- The work in customs disputes and litigation primarily involves replying to show cause notices and hearings, representation in front of the authorities, filing miscellaneous replies, appeals against order in original matters before the Commissioner, appeals against orders in Appeal in the CESTAT, appeals in the High Court or Supreme Court, as well as writs filed in the High Court as applicable.
Forums Of Customs Law Disputes In India
- Central Board Of Excise and Customs
Central Board of Indirect Taxes and Customs (erstwhile Central Board of Excise & Customs) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs, Central Excise duties, Central Goods & Services Tax and IGST, prevention of smuggling and administration of matters relating to Customs, Central Excise, Central Goods & Services Tax, IGST and Narcotics to the extent under CBIC’s purview. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise and Central GST Commissionerates and the Central Revenues Control Laboratory.
- Customs Excise and Service Tax Appellate Tribunal (CESTAT)
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) formerly known as Customs, Excise & Gold (Control) Appellate Tribunal was constituted on 11 th October 1982. The Appellate Tribunal was constituted under Article 323(B) of the Constitution of India by making provisions in the Customs Act 1962. The Tribunal was constituted for expeditious disposal of appeals which were earlier handled by Central Board of Excise and Customs and which came up to Government in revision.
Where Can You Work In India As A Customs Lawyer?
- Law Firms: (Check last section)- There are several law firms in India which have dedicated trade law practice and these teams are expanded from time to time to manage the increasing clientele and workload. Law firms look for candidates who are well-versed with the law, already possess the requisite skills and will be an asset to the team.
- Government Agencies: Government agencies involved in enforcing and implementing customs and excise matters hire lawyers who have specialised in this field from time to time. Such lawyers usually consult on matters where the agency or institution is looking for legal guidance or opinion on the matter concerned.
- As a customs lawyer, you can also have an independent practice consulting with stakeholders from this field such as businesses who are active in this sphere.
Building A Specialisation
As a law student interested in a lawyer in Customs law, it is important that you understand the in-depth nuances of the law and work to build a strong specialisation in the area. This can be done by:
- Pursuing Internships- Most law schools in India give dedicated internship breaks to students for building professional experience. These internships break must be utilised to the fullest extent and should be prepared for in advance. As a law student inclined towards Customs law, make sure you shortlist where you wish to intern well in advance and apply accordingly. The internship will be a place for you to learn the practical aspects of customs law as well as to understand if this is what you would like to do in the long run.
- Doing Additional Courses- Law school curriculum is overly academic and does not impart a lot of practical knowledge. Although internships help, they are not enough. To be more proficient in the subject, you may choose to do certificate courses or distance diplomas from a reputed institution in customs law.
- Publishing Research Papers- Taking the time and effort to write and publish a research paper on a topic is one of the most authoritative ways of establishing a specialisation in that field. Research papers usually requires weeks of consistent effort, going through quality research in order to write something that actually contributes to the field. Moreover, when you write research papers, once published the are available for the world to access and learn from.
- Writing blogs- Writing blogs is also add another value to your profile. As a law student, you may choose niche topics in the field of Customs Law and write informative blogs on the same. However, care must be taken to ensure that such blogs must be published on a credible platform.
Some Leading Law Firms Specialising In Customs Laws in India
- Lakshmikumaran & Sridharan Attorneys
One of the leading law firms in India, 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 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.
- Economic Laws Practice
The team advises clients on a wide range of customs compliance matters, including the proper classification and valuation of imported goods, rules-of-origin, the establishment and operation of Free Trade Zones (FTZs) or Special Economic Zones (SEZ), duty entitlement and other export-import schemes and customs issues arising under the WTO Agreement. The team also offers advice on tax structuring for investment and tax optimization for ongoing businesses. We also provide assistance in relation to policy formation, tariff rationalization and government advocacy. We also assist clients with complex valuation issues, including issues relating to under-invoicing and over-invoicing issues, royalty payments and licensing arrangements and circumvention issues.
- JPV Law Associates
JPV Law Associates is a growing law firm and has a robust customs law practice based in Delhi. The team has in-depth knowledge and experience of dealing with a wide variety of compliance problems, and has successfully challenged regulatory action in New Delhi and nearby districts.
- AM Legals
AMLEGALS is a specialised law firm with a major focus on Customs Law & International Trade Laws when it comes to business in International Arena. The team advises and handles disputes arising in business transactions under international trade & customs. The team has rich experience in Customs Law & international trade laws relating to remedial measures like anti-dumping, anti-subsidy, FEMA, safeguard measures etc. AM Legals has regularly been engaged by clients from China, Australia, Singapore, UAE, Japan, Israel, USA, UK, Russia, etc on regular basis.
- KPS Legal
KPS Legal is another leading firm which has a thriving practice in customs law. The firm’s strength lies in the fact that several leading advocates in the firm have held positions in government Customs departments.
While not a lot of law students opt for customs law, it can be a very interesting career choice for those who are looking to deal with complicated compliance issues and the nuances of how customs law works in practice. That being said, if you are looking to specialise in customs law, it is extremely important to get a head start preparing for the same.
YLCC would like to thank its Content Team for their valuable insights in this article.
