Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...
Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...
Custom Duty : The article argues that the sharp increase in gold import duty was triggered by pressure on India’s forex reserves, rising oil p...
Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...
Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : The Tribunal held that interest under Section 27A was payable because the refund of Extra Duty Deposit was not released within thr...
Custom Duty : The Bombay High Court upheld the CESTAT's finding that there was no evidence the Customs Broker advised the importer to violate cu...
Custom Duty : The Bombay High Court upheld the CESTAT order after finding that denial of cross-examination violated Regulation 17(4) of the CBLR...
Custom Duty : The Tribunal held that late fees could not be imposed where supplementary Bills of Entry were filed due to excess cargo discovered...
Custom Duty : CESTAT Bangalore upheld the classification of dynamic braking assemblies and components under CETH 8607 as parts of railway locomo...
Custom Duty : The notification continues anti-dumping duty on PET resin originating in or exported from China after authorities found that remov...
Custom Duty : The notification imposes anti-dumping duty after DGTR concluded that imports from the subject countries undercut domestic prices a...
Custom Duty : CBIC has amended Notification No. 27/2018-Customs (N.T.) by inserting "Navi Mumbai" as a new entry in the notified table. The amen...
Custom Duty : CBIC has issued fresh instructions prescribing uniform procedures, timelines, and case classifications for recording Customs offen...
Custom Duty : Notification No. 56/2026-Customs (N.T.) modifies the territorial jurisdiction of customs authorities under Notification No. 21/202...
The Tribunal held that interest under Section 27A was payable because the refund of Extra Duty Deposit was not released within three months after the refund-determining orders. It ruled that delay in payment attracted statutory interest despite prolonged litigation.
The Bombay High Court upheld the CESTAT’s finding that there was no evidence the Customs Broker advised the importer to violate customs laws or evade examination. It dismissed the Revenue’s appeal after holding that no substantial question of law arose.
The notification continues anti-dumping duty on PET resin originating in or exported from China after authorities found that removal of the duty could increase imports and harm domestic producers. The duty applies at USD 200.66 per metric tonne.
The notification imposes anti-dumping duty after DGTR concluded that imports from the subject countries undercut domestic prices and suppressed the domestic industry’s selling prices. Different duty rates have been prescribed based on producer and country.
The Bombay High Court upheld the CESTAT order after finding that denial of cross-examination violated Regulation 17(4) of the CBLR, rendering the proceedings against the Customs Broker invalid. The Revenue’s appeal was dismissed.
The Tribunal held that late fees could not be imposed where supplementary Bills of Entry were filed due to excess cargo discovered after clearance and the delay was not attributable to the importer. It ruled that Section 46(3) permits waiver in deserving cases.
CESTAT Bangalore upheld the classification of dynamic braking assemblies and components under CETH 8607 as parts of railway locomotives. The Tribunal relied on the Supreme Court’s predominant or sole-use test and dismissed the Revenue’s appeal seeking classification under CETH 8414 and 8516.
CESTAT held that the exporter established complete correlation between the exported, re-imported and re-exported frozen buffalo meat through documentary evidence and departmental supervision. It set aside the customs duty demand, redemption fine and penalties after finding compliance with Notification No. 158/95-Cus.
CESTAT Chennai held that an importer was entitled to concessional CVD under Notification No. 12/2012-CE because imported goods must be treated as if manufactured in India under Section 3 of the Customs Tariff Act. The Tribunal relied on the Supreme Court’s ruling in SRF Ltd. and dismissed the Department’s appeal.
CBIC has amended Notification No. 27/2018-Customs (N.T.) by inserting “Navi Mumbai” as a new entry in the notified table. The amendment has been issued under Section 7(1)(f) of the Customs Act, 1962.
