Customs Act advisory
Advice on duty liability, exemptions and procedure under the Customs Act, 1962 and the Customs Tariff Act, 1975.
Practice Area · Customs & Foreign Trade
Customs Law, Import-Export and MOOWR Advisory
Advice and representation for importers, exporters and manufacturers under the Customs Act, 1962 — including classification, valuation, seizure matters and the Manufacture and Other Operations in Warehouse Regulations (MOOWR).
- What the firm does
- Customs advisory, customs litigation, MOOWR and bonded manufacturing, and import-export compliance.
- Who it is for
- Importers, exporters, manufacturers using imported inputs or capital goods, and traders.
- Where
- Jalandhar, Punjab, and ports, ICDs and customs formations across India.
Customs advisory and litigation
Classification and valuation
Support for tariff classification using the Customs Tariff and HSN Explanatory Notes, and valuation questions under the Customs Valuation Rules, 2007, including related-party transactions.
Customs litigation
Replies to show cause notices under Section 28, adjudication, appeals before the Commissioner (Appeals) and the CESTAT, and matters involving seizure, confiscation and provisional release.
Customs documentation
Review of bills of entry, shipping bills, bonds, undertakings and supporting documentation to reduce the risk of later disputes.
MOOWR scheme and bonded manufacturing
Under Section 65 of the Customs Act and the MOOWR Regulations, 2019, manufacturing and other operations can be carried out in a licensed private bonded warehouse, with import duty on inputs and capital goods deferred.
Eligibility and feasibility
Assessment of whether MOOWR suits the business model — for example export-oriented or import-intensive manufacturing — and of the compliance it requires.
Licensing assistance
Preparation of the application for a private bonded warehouse licence under Section 58 and permission under Section 65, and coordination of the supporting documents, bond and security.
Ongoing compliance
Support with record-keeping, periodic returns, movement of goods and clearance for home consumption or export.
Import and export compliance
Import and export advisory
Guidance on Importer-Exporter Code (IEC) requirements, Foreign Trade Policy schemes administered by the DGFT, and export incentives.
Export refunds
Assistance with IGST refunds on exports and related reconciliation between shipping bills and GST returns.
Who typically approaches the firm for customs & moowr
- Importers facing classification or valuation disputes
- Manufacturers evaluating the MOOWR scheme
- Exporters with delayed refunds
- Businesses whose goods have been detained or seized
How an engagement works
- Share the documents. The notice, order or draft you are dealing with, and relevant dates.
- Initial review. The firm identifies the issues, the deadlines and the documents needed.
- Scope and engagement. Scope and fees are agreed in writing before work begins.
- Preparation and representation. Drafting, filing and appearances, with updates at each stage.
Further reading from the Legal Knowledge Centre
- The MOOWR Scheme under Section 65 of the Customs Act: An OverviewMOOWR Developments
Common questions about customs & moowr
What is the MOOWR scheme?
MOOWR refers to the Manufacture and Other Operations in Warehouse Regulations, 2019, framed under Section 65 of the Customs Act, 1962. It allows manufacturing and other operations inside a licensed private bonded warehouse, with payment of import duty on inputs and capital goods deferred until goods are cleared for home consumption. Read the MOOWR overview.
Does the firm provide Customs advisory?
Yes. The firm advises on classification and valuation, import and export documentation, MOOWR and bonded warehousing, and represents clients in show cause notice proceedings, adjudication, appeals and seizure matters under the Customs Act, 1962. See Customs and MOOWR.
How does the firm protect an importer’s rights in customs classification disputes?
The firm combines the technical description of the product with the Customs Tariff, the HSN Explanatory Notes and relevant rulings to support the declared classification, and pursues provisional release of goods where available so that demurrage costs are contained while the dispute is decided.
Does the firm assist with GST refunds?
Yes. The firm prepares refund applications — for example for exports, supplies to SEZs and inverted duty structures — responds to deficiency memos and show cause notices in refund proceedings, and files appeals where refunds are rejected.
Related practice areas
Discuss a customs & moowr matter
Share the notice, order or question you are dealing with. The firm will review the scope and explain the available options and next steps.