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 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 : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...
Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notification clarifies that the levy will remain effective unless superseded, revoked, or amended before expiry.
The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal value. The notification aims to protect domestic manufacturers from price undercutting and material injury.
CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory requirements under Section 138C of the Customs Act were not followed.
CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use” under the Drawback Rules. The Tribunal therefore quashed confiscation, redemption fine, and penalties imposed on the exporter.
Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory BIS specifications were not tested. It observed that missing parameters rendered the laboratory reports inconclusive and legally unreliable.
CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past imports constituted valid discharge of customs duty liability. The Tribunal held that any fresh cash recovery by the Revenue would amount to impermissible double recovery.
CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on the transaction date. The Tribunal set aside revocation of the Customs Broker License.
CESTAT Chennai held that imported cold heading quality alloy steel products were classifiable as wire under CTH 7229 after undergoing cold drawing processes. The Tribunal ruled that denial of exemption and differential duty demand could not survive once the classification was found correct.
The Bangalore CESTAT held that a refund claim cannot reopen a finalized customs assessment where the importer failed to challenge the self-assessed Bill of Entry within the statutory appeal period.
CESTAT Delhi held that mere misclassification of imported goods does not attract confiscation under Section 111(m) of the Customs Act. Since the goods were not liable for confiscation, penalty on the Customs House Agent under Section 112(a)(ii) was set aside.
