Customs, GST, FEMA & PMLA | White Collar Crime & Trade Law Practice – Delhi & Mumbai

Advising on complex customs, GST, and income tax disputes, as well as enforcement actions under FEMA and PMLA, including white-collar crime defence.

Legum Attorney -

Legum Attorney is a multi-disciplinary law firm specializing in taxation and regulatory laws, including Customs, GST, Income Tax, Trade Law, FEMA, cryptocurrency regulations, and international white-collar crime, including extradition and import-export disputes.

Led by Adv. Ashish Panday, the firm represents clients before the Supreme Court, various High Courts, Tribunals, and statutory authorities across India.

Practice Area

GST/ Indirect Tax

Handling GST notices, adjudication and appellate proceedings, GSTAT

Customs & Trade Law

Seizure, confiscation and import-export, International Trade laws.

White Collar/ED/PMLA

Matters relating to FEMA, ED and financial investigations.

Corporate & Commercial

NCLT proceedings, insolvency cases, corporate disputes and Commercial.

Adv. Ashish Panday

Ashish Panday is a practicing advocate in Supreme Court and High Courts. He also appears in Tribunals and Quasi Judicial authorities including but not restricted to the ITAT, CESTAT, Customs Authority, NCLT, GST tribunal, to be a name few.

His interest lies in the areas of Tax Law (Customs|GST|Direct Tax) , FEMA, Technology Law, White Collar crime, Criminal Law, Crypto Asset Advisory and Litigation, Money Laundering, Extradition.

Alumnus of the prestigious National Law University, Delhi.

Media Coverage

Baggage Rules required to be re-looked to ensure no harassment of genuine tourists/travellers carrying gold jewellery: Delhi High Court.

Detention of Goods Under Customs Act Cannot Exceed One Year Without SCN: Delhi High Court

Mere Prospect Of Filing Review Not Grounds To Hold Seized Goods’: Delhi High Court Orders Customs To Release Woman’s Gold Jewellery

UAE Resident’s Gold, 3 iPhones Seized: Delhi HC Clears Release iPhones on Redemption and Storage Fee Payment

The Delhi High Court has said the value of gold permissible under the Baggage Rules for travellers coming from abroad to India will have to be relooked by the Central Board of Indirect Taxes and Customs (CBIC), saying it “appears to be completely not in tune with the current market value of gold”.

HC directs Customs to ensure old jewellery of air travellers are not detained unnecessarily at airports: Delhi High Court

India's Baggage Rules 2026, effective February 2, raise duty-free limits for most travellers and simplify jewellery allowances with weight-based caps to streamline customs procedures.

No customs duty on personal jewellery: Upholds Passenger Rights Under Baggage Rules: Delhi High Court

Delhi High Court Orders Customs To Release Traveller’s Jewellery, Says Dept Not Keeping Passengers Informed of Proceedings

Under the Baggage Rules, 2026, a resident or a tourist of Indian origin arriving in India other than by land, shall be allowed clearance free of duty articles, up to ₹75,000, if such articles are carried on the person or in the bona fide accompanied baggage of the passenger

FM said the govt will revise baggage clearance rules and enhance duty-free allowances to reflect modern travel patterns and address passenger concerns over valuation and temporary carriage of goods.

The Indian government has introduced the Customs Baggage (Declaration and Processing) Regulations, 2026, along with a Master Circular, bringing major changes to airport customs procedures.

Why Choose Us?

Specialized Expertise in Customs, GST & International Trade Law

FEMA governs both current‑account transactions (e.g. imports, exports, student remittances) and capital‑account transactions (e.g. FDI, ODI, ECB, overseas property)

What should I do if my goods are seized by customs?

You should immediately consult a customs lawyer to respond to notices, file replies, and protect your rights in confiscation and penalty proceedings.

Who is the best customs lawyer in Delhi for seizure and DRI cases?

An experienced customs lawyer handling seizure, DRI investigations, and litigation before CESTAT and High Courts is essential for effective legal defence.

When should I hire a GST lawyer instead of a CA?

You should hire a GST lawyer when facing litigation, notices, or disputes, as only a lawyer can represent you before courts and tribunals.

What does a PMLA lawyer do in ED cases?

A PMLA lawyer represents clients in Enforcement Directorate (ED) investigations, bail matters, attachment proceedings, and financial crime defence.

How can I respond to a GST notice or tax investigation?

A proper legal reply drafted by a GST lawyer is crucial to avoid penalties, litigation, and further departmental action.

Who is the best income tax lawyer in Delhi for tax disputes?

The best income tax lawyer Ashish Panday is experienced in handling assessments, appeals, and litigation before ITAT, tribunals and High Courts.

Who is the best SAFEMA advocate in India for property forfeiture cases?

The best SAFEMA advocate Ashish Panday is one with experience in handling forfeiture proceedings, appellate remedies, and connected matters under PMLA, NDPS FEMA, and bonami property.