Customs Act in India: A Complete Guide to Import, Export, Duties, and Compliance (2026)
The Customs Act is one of the most important laws governing international trade in India. As global commerce continues to expand, businesses and individuals frequently engage in the import and export of goods across borders. To regulate this movement, ensure national security, prevent smuggling, and collect revenue, the Government of India has established a comprehensive […]
Incomplete Mobile Parts Cannot Be Treated as Finished Smartphones: CESTAT
New Delhi, May 18, 2026: In a significant ruling concerning the classification of imported mobile phone components, the Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has allowed the appeal filed by Ismartu India Pvt. Ltd. and quashed the customs duty demand raised by the department. The dispute arose […]
₹22.40 Crore Customs Demand Dropped – Major Win by Judicious Consultants
We wish to announce a significant legal victory in a high-stakes customs adjudication matter before the Principal Commissioner of Customs, ICD Patparganj, Delhi , where the department had raised a demand exceeding *₹22.40 Crores* along with interest and penalty. Our client, a multinational company, was issued a Show Cause Notice alleging wrongful classification of imported […]
Customs Act in India: Complete Guide to Import-Export Laws, Duties, Offences & Compliance
The Customs Act is a key legislation in India that regulates the import and export of goods, ensures proper collection of customs duties, and prevents illegal trade practices such as smuggling. It plays a vital role in safeguarding the country’s economic interests and maintaining border security. The law governing customs in India is the Customs […]
