MJ & ASSOCIATES offers specialized legal services in the complex domain of Indian Customs and Central Excise laws. Our team provides comprehensive advice to importers, exporters, manufacturers, and service providers, helping them navigate the intricate indirect tax regime. We combine deep domain knowledge with a pragmatic approach to offer effective solutions for tax optimization, compliance, and dispute resolution.
Our Expertise
Our services cover the full spectrum of customs and central excise matters, from advisory and compliance to litigation before all relevant forums.
Customs Valuation and Classification
We provide expert guidance on the correct classification of goods under the Customs Tariff Act and the determination of assessable value, including issues related to related-party transactions and the inclusion of royalties and license fees. Our goal is to ensure compliance and mitigate the risk of disputes.
Litigation and Dispute Resolution
We represent clients in show-cause proceedings and appeals before adjudicating authorities, the Commissioner (Appeals), the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), High Courts, and the Supreme Court of India. We handle disputes related to duty demands, refunds, and penal proceedings.
Foreign Trade Policy & Export Incentives
Our team advises on leveraging benefits under India's Foreign Trade Policy (FTP), including schemes like Advance Authorization, EPCG, and duty drawback. We also assist with obtaining necessary licenses and resolving disputes with the Directorate General of Foreign Trade (DGFT).
Representative Work
- Successfully challenged a customs valuation ruling before CESTAT, resulting in significant duty savings for a major electronics importer.
- Represented a manufacturing client in a central excise dispute concerning the eligibility of CENVAT credit on capital goods.
- Advised a multinational corporation on structuring its supply chain to optimize customs duties under various free trade agreements.
- Assisted an exporter in securing a favorable resolution in a dispute related to the denial of export incentive benefits.