• Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. The movement of people into and out of a country is normally monitored by immigration authorities, under a variety of names and arrangements. The immigration authorities normally check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international arrest warrants, and impede the entry of people deemed dangerous to the country.
• Each country has its own laws and regulations for the import and export of goods into and out of a country, which its customs authority enforces. The import or export of some goods may be restricted or forbidden.
• CUSTOMS
• Classification - Advise and guidance for classification of goods under appropriate Chapter Headings/Sub-Headings
• Valuation - Advise and guidance in determining the assessable value for payment of Customs duty and other valuation matters.
• Procedures - Advise and guidance on procedural issues relating to import/export of goods such as filing of Bills of Entry, Shipping Bills, setting up of Public/Private Bonded Warehouse etc.
• Technical - Advise and guidance on technical issues like export promotion schemes/DEPB/Advance Licences/SION
• Refund/Rebate/Drawback - Assistance in availing Refund/Rebate/Drawback of Customs duty/SAD (Special Additional Duty)
• Investigation - Guidance and assistance to the importer/exporter during investigations by department at the time of import/export and by Anti-evasion field formations of the department.
• Litigation - Preparing and filing of replies to Show Cause Notices, appeals before Commissioner (Appeals), CESTAT, High Court, Supreme Court, attending personal hearings and appearance before Courts.
• Liaison - Interacting with the concerned department on behalf of the client for trouble shooting and ensuring smooth functioning of the affairs of the client.