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 : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Custom Duty : The Tribunal held that ledger entries and computer records recovered from a third party were insufficient to establish liability u...
Custom Duty : The Tribunal found no merit in Customs’ objections relating to classification, labelling and port restrictions for the purpose o...
Custom Duty : CESTAT Bangalore held that Air Velocity 2700 was correctly classified under CTH 8517 6260 after examining its functional character...
Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...
Custom Duty : Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 071500719...
Custom Duty : CBIC has directed Customs field formations not to seek FTP clarifications directly from DGFT. The new mechanism aims to ensure con...
Custom Duty : The government has continued countervailing duty on textured tempered glass imports from Malaysia after finding that removal of th...
Custom Duty : Notification 20/2026-Customs grants customs duty and AIDC concessions on specified imports from Oman, including TRQ benefits, from...
A new customs notification grants full exemption from customs duty and Agriculture Infrastructure and Development Cess on cotton imports. The relief is available for imports made between June and October 2026.
The Government has notified detailed Rules of Origin under the India–Oman CEPA to determine which goods qualify for preferential customs duty treatment. The key takeaway is that importers and exporters must satisfy prescribed origin criteria to claim tariff concessions.
CBIC has updated tariff values for edible oils and brass scrap under Section 14 of the Customs Act. The notification revises benchmark customs values effective from 30 May 2026 while retaining existing values for gold and areca nuts.
The Delhi High Court quashed PRC orders after finding that the exporter’s claim regarding non-transmission of Advance Authorization data to ICEGATE was not properly examined. The Court held that the authorities failed to consider material facts and repeated representations.
The Supreme Court held that n-Hexane could not be classified as motor spirit under Chapter 27 merely because its flash point was below 25°C. The Revenue failed to prove that the imported product was suitable for use in spark ignition engines.
Delhi CESTAT held that an importer who accepted enhanced valuation and paid duty without protest could not later challenge the assessment in appeal. The Tribunal found the acceptance of US $2.30 per kg valuation to be unconditional.
The Calcutta High Court ruled that a CFS operator remained liable to pay cost recovery charges even without formal sanction of customs posts. The Court applied the doctrine of “substance over form” after finding that customs supervision and services were continuously provided.
CESTAT Delhi held that incorrect classification or self-assessment of imported goods does not automatically constitute misdeclaration under the Customs Act. The Tribunal set aside penalties imposed on the Customs Broker.
The Supreme Court held that self-assessment introduced under the amended Customs Act qualifies as an assessment order under Section 2(2). Importers seeking refund must first challenge such assessment through statutory remedies before filing refund claims.
CESTAT Kolkata held that Indian currency cannot be confiscated under Section 121 of Customs Act without clear evidence connecting it to smuggled goods. Tribunal ruled that investigative statements alone are insufficient to justify seizure of cash as sale proceeds of smuggled gold.
