About
Lex Portus is an independent, free library of Indian customs and trade law.
Customs law decides what a business pays at the border, and when it can be penalised. Yet clear, free explanations of it are hard to find. Lex Portus exists to change that.
What you will find here
- Case updates. Short notes on new decisions from CESTAT, the High Courts and the Supreme Court: what was decided, and why it matters.
- Analysis. Longer commentary on classification, valuation, refunds, origin, enforcement and procedure.
- Guides. Practical, step-by-step explanations of customs procedure and litigation, from show cause notice to appeal.
How we work
Every summary is tied to the decision it discusses: the forum, the bench, the date and, where available, a link to the full text. Commentary focuses on what a decision changes in practice for importers, exporters and their advisers.
Coming soon: the HS Classifier
We are building an HS classification assistant that explains its reasoning and cites the rulings behind every answer. See how it will work.
A note on advice
Lex Portus publishes general commentary on customs and trade law. It is not legal advice. Always read the full decision and take advice on your own facts before acting.