C ustoms

We represent clients in disputes before the Customs, Excise, and VAT Appellate Tribunal, Customs Commissionerates, and High Court Division of the Supreme Court. Our services include:

  • Contesting seizure and confiscation orders
  • Challenging wrongful assessment, classification, or valuation
  • Filing appeals against adjudication orders
  • Seeking stay orders and interim relief

We ensure that our clients’ rights are protected throughout the customs adjudication and appeal process.

2. Valuation and Classification Advisory

Our team advises on correct tariff classification of imported goods under the Harmonized System (HS) Code and helps clients resolve disputes regarding customs valuation. We assist in:

  • Filing declarations with proper classification
  • Contesting reclassification by customs officials
  • Advising on application of WTO Valuation Rules under the Customs Act, 2023.

We work to prevent overvaluation, under-invoicing allegations, and related penalties.

3. Import-Export Regulatory Compliance

We assist businesses in complying with import-export regulations administered by:

  • National Board of Revenue (NBR)
  • Customs Department
  • Bangladesh Bank
  • Ministry of Commerce
  • We work to prevent overvaluation, under-invoicing allegations, and related penalties.

Our services include:

  • Advising on Import Policy Orders and Export Policy
  • Ensuring proper declaration, licensing, and documentation
  • Addressing issues with LC-based imports, bonded warehouse procedures, and PSI requirements

4. Show-Cause and Adjudication Proceedings

We represent clients in responding to show-cause notices issued by Customs under allegations of smuggling, under-invoicing, misdeclaration, or import of prohibited/restricted goods. Our services include:

  • Preparing comprehensive reply to the show-cause
  • Representing in personal hearings before the adjudicating officer
  • Challenging illegal penalty or confiscation orders

We protect clients from harsh administrative penalties through strong legal representation.

5. Refund and Drawback Claims

We assist exporters and businesses in claiming:

  • Customs duty refunds
  • Duty Drawback under the Duty Drawback Rules
  • Excess payment or erroneous levy refunds

Our team prepares refund applications, represents clients in refund hearings, and follows up with authorities to ensure timely disbursement.

6. Bonded Warehouse Licensing and Compliance

We advise and represent manufacturers and exporters in:

  • Obtaining bonded warehouse licenses from the Customs Bond Commissionerate
  • Drafting undertakings and compliance documents
  • Managing customs audits and annual renewals
  • Addressing violations and penalty proceedings under bonded warehouse regulations

Our team ensures that bonded warehouse operators maintain full compliance and avoid license cancellation.

7. Anti-Dumping and Safeguard Measures

We advise importers and exporters on Bangladesh’s anti-dumping and safeguard regulations. Our services include:

  • Representing clients in anti-dumping investigations
  • Advising on WTO-compliant practices
  • Responding to provisional or final safeguard duties and government notifications

8. Seizure, Confiscation, and Release of Goods

We assist clients in:

  • Filing petitions for provisional or unconditional release of seized goods
  • Contesting confiscation orders under the Customs Act
  • Representing in hearings and appeal stages
  • Liaising with customs authorities to negotiate settlements

We aim to ensure minimal disruption to business operations.

9. Legal Opinions and Advisory

We issue legal opinions on matters related to:

  • Customs duties and exemptions
  • Classification disputes
  • Import restrictions
  • Tax incidence on cross-border transactions

We also assist companies with policy advocacy and clarification letters to the NBR and Ministry of Commerce.

10. High Court Writ Petitions and Judicial Review

When administrative remedies are exhausted or arbitrary action is taken by customs authorities, we represent clients before the High Court Division in writ petitions under Article 102 of the Constitution. We challenge:

  • Unlawful detention of goods
  • Violation of principles of natural justice
  • Illegal valuation or classification orders

We ensure protection of clients’ fundamental rights in trade and commerce.

Questions and Answers ?

Do the police need to read the Miranda warnings before talking to a suspect?

The police must read the Miranda warnings before they interrogate someone who is in custody. Whether a custodial interrogation is occurring depends on the specific circumstances.

When are search and seizure rules triggered?

Search and seizure rules apply when law enforcement conducts a search that invades a citizen’s legitimate expectation of privacy. The expectation must be objectively reasonable in the situation.

How many criminal cases go to trial?

Very few criminal cases go to trial. Over 90 percent of all cases result in a plea bargain, in which the defendant pleads guilty or no contest in exchange for a lesser charge or lighter sentence.

Can I get an arrest off my record?

In some states, law enforcement will eliminate an arrest from an individual’s record automatically if they are not charged. Otherwise, you may need to petition for a finding of factual innocence.