Custom Duty

Customs Faceless Assessment Good Intensions – Strong Resistance

Trade Facilitation is a key enabler for simplification of procedures and reduction of barriers to the trade.  The major Objective of Trade Facilitation is to Reduce Time and Cost for the EXIM community and help them become more competitive in the International Arena. In line with this momentum, CBIC has implemented next generation reform...

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No IGST (on import) is payable on DTA supplies by EOU

As per the Foreign Trade Policy 2015-20 (FTP), the 100% Export Oriented Units (EOU) are exempted from payment of duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 and additional duty leviable under section 3 of the Customs Tariff Act, 1975. The exemption from custom duty and additional custom [&hell...

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Guidebook for Faceless Assessment

Key objectives of Faceless Assessment include: i. Anonymity in assessment for reduced physical interface between trade and Customs ii. Speedier Customs clearances through efficient utilisation of manpower iii. Greater uniformity of assessment across locations iv. Promoting sector specific and functional specialisation in asses...

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Guidance on compliance of CAROTAR, 2020

Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020) This Flyer contains background information for importers and other stakeholders and seeks to provide guidance on compliance of CAROTAR, 2020, which have come into force w.e.f. 21.09.2020. 1. Free Trade Agreements (FTAs) 1.1 Trade agreements are ...

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Export of Goods and Services: A Complete Guide

In India custom clearance is a complex and time taking procedure that every export face in his export business. Physical control is still the basis of custom clearance in India where each consignment is manually examined in order to impose various types of export duties. High import tariffs and multiplicity of exemptions and export promot...

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Join Certification Courses on GST, Customs & FTP and Income Tax

Join Professional Development & Certification Courses on GST, Customs & FTP and Income Tax by TaxGuru Edu. TaxGuru Edu, an educational wing of TaxGuru, announces Online Professional Development Courses on GST, Customs & FTP and Income Tax to help you in learning them in a practical way. Course 1 – Professional Developmen...

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CBI Arrests A Deputy Commissioner & A Superintendent of Customs

CBI Arrests Four Accused Including A Deputy Commissioner of Customs; A Superintendent & Private Persons In An on-Going Investigation of Two Separate Cases...

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Detection of evasion of customs duty by exporter on export of Iron Ore Fines

On the basis of specific intelligence, under the direction of the Commissioner of Customs (Preventive), Bhubaneswar Shri Debashish Sahu, investigation was initiated and relevant business premises of Exporter and Customs House Agent at various places was searched....

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Clarification on Iron Ore Exports

Export policy restriction put in 1998 only for KIOCL: On 21.01.1998, vide Notification, a specific entry was added in the export policy regarding “Iron Ore pellets manufactured by Kudremukh Iron Ore Company Limited (KIOCL) out of concentrates produced by it”. Thus, the export policy was regard to only Iron Ore pellets manufactured b...

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Implementation of CAROTAR, 2020 WEF 21.09.2020

The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020), notified on 21st August, 2020, shall come into force from 21st September, 2020 upon completion of the 30 day period that was given to importers and other stakeholders to familiarize themselves with new provisions....

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Goods can be seized if proper officer has reason to believe that such goods are liable to confiscation

Mumbai Fabrics P. Ltd. Vs Union of India And Ors. (Bombay High Court) - Mumbai Fabrics P. Ltd. Vs Union of India and Ors. (Bombay High Court) Question for consideration is whether the seized goods imported by the petitioner are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form? Evidently there is a dispute bet...

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NOC against Advance Authorization Can be Issued only After Compliance with Section 149 of Customs Act

Parayil Food Products Pvt. Ltd. Vs Union of India (Kerala High Court) - The issue under consideration is whether the rejection of advance authorization against the shipments for fulfillment of export obligations is justified in law?...

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Prohibited goods can be provisionally released under Customs Section 110A

Sidharth Vijay Shah Vs Union of India and others (Bombay High Court) - The Bombay High Court has held that Section 110A of the Customs Act, 1962 does not impose any limitation that the  goods  categorized as ‘prohibited goods’ under Section 2(33) cannot be subjected to provisional release under Section 110A....

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IGST Exemption available on re-import of repaired parts or aircraft into India

Interglobe Aviation Limited Vs Commissioner of Customs (CESTAT Delhi) - Interglobe Aviation Limited Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Assessee was entitled to exemption from payment of integrated tax under the Exemption Notification on re-import of repaired parts/aircraft into India because in the absence of mention of integrated tax and compensation...

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Only DGFT Empowered to Suspend & Cancel IEC Number

Siddharth Mandavia Vs Union of India and others (Bombay High Court) - Blocking of importer exporter code of the petitioner by any authority other than the Director General of Foreign Trade or by his authorized officer under section 8 of the Foreign Trade (Development and Regulation) Act, 1992 would be unauthorized, unwarranted and without jurisdiction....

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Notification No. 60/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020

Notification No. 60/2020-Customs (N.T./CAA/DRI) - (19/11/2020) - Notification No. 60/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020- Appointment of common adjudicating authority by Principal Director General, Revenue Intelligence. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) Notifi...

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Notification No. 59/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020

Notification No. 59/2020-Customs (N.T./CAA/DRI) - (19/11/2020) - Notification No. 59/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020- Appointment of common adjudicating authority by Principal Director General, Revenue Intelligence. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) Notifi...

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Notification No. 58/2020-Customs (N.T./CAA/DRI), Dated: 17.11.2020

NOTIFICATION No. 58/2020-Customs (N.T./CAA/DRI) [S.O. 4175(E).] - (17/11/2020) - Notification No. 58/2020-Customs (N.T./CAA/DRI), Dated: 17.11.2020- Appointment of common adjudicating authority by Principal Director General, Revenue Intelligence....

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Sunset Review Anti-Dumping investigation concerning imports of Yarn

Case No. SSR-06/2020 - (23/11/2020) - MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF TRADE REMEDIES) NOTIFICATION New Delhi, the 23rd November, 2020 FINAL FINDINGS Case No. SSR-06/2020 Subject : Sunset Review Anti-Dumping investigation concerning imports of All Fully Drawn or Fully Oriented Yarn/ Spin...

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Availment of exemption on temporary import of durable Containers – reg.

Circular No. 51/2020-Customs - (20/11/2020) - A representation has been received in Board regarding the eligibility of the exemption available under No. 104/94-Cus. dated 16.03.1994, for durable containers which do not conform to the standard marine container dimensions, but which are intended for temporary import and eventual re-export....

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Recent Posts in "Custom Duty"

Join Certification Courses on GST, Customs & FTP and Income Tax

Join Professional Development & Certification Courses on GST, Customs & FTP and Income Tax by TaxGuru Edu. TaxGuru Edu, an educational wing of TaxGuru, announces Online Professional Development Courses on GST, Customs & FTP and Income Tax to help you in learning them in a practical way. Course 1 – Professional Developmen...

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Notification No. 60/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020

Notification No. 60/2020-Customs (N.T./CAA/DRI) (19/11/2020)

Notification No. 60/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020- Appointment of common adjudicating authority by Principal Director General, Revenue Intelligence. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) Notification No. 60/2020-Customs (N.T./CAA/DRI...

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Notification No. 59/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020

Notification No. 59/2020-Customs (N.T./CAA/DRI) (19/11/2020)

Notification No. 59/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020- Appointment of common adjudicating authority by Principal Director General, Revenue Intelligence. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) Notification No. 59/2020-Customs (N.T./CAA/DRI...

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Notification No. 58/2020-Customs (N.T./CAA/DRI), Dated: 17.11.2020

NOTIFICATION No. 58/2020-Customs (N.T./CAA/DRI) [S.O. 4175(E).] (17/11/2020)

Notification No. 58/2020-Customs (N.T./CAA/DRI), Dated: 17.11.2020- Appointment of common adjudicating authority by Principal Director General, Revenue Intelligence....

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Customs Faceless Assessment Good Intensions – Strong Resistance

Trade Facilitation is a key enabler for simplification of procedures and reduction of barriers to the trade.  The major Objective of Trade Facilitation is to Reduce Time and Cost for the EXIM community and help them become more competitive in the International Arena. In line with this momentum, CBIC has implemented next generation reform...

Read More
Posted Under: Custom Duty |

Sunset Review Anti-Dumping investigation concerning imports of Yarn

Case No. SSR-06/2020 (23/11/2020)

MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF TRADE REMEDIES) NOTIFICATION New Delhi, the 23rd November, 2020 FINAL FINDINGS Case No. SSR-06/2020 Subject : Sunset Review Anti-Dumping investigation concerning imports of All Fully Drawn or Fully Oriented Yarn/ Spin Drawn Yarn/ Flat Yarn of Polyester orig...

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Availment of exemption on temporary import of durable Containers – reg.

Circular No. 51/2020-Customs (20/11/2020)

A representation has been received in Board regarding the eligibility of the exemption available under No. 104/94-Cus. dated 16.03.1994, for durable containers which do not conform to the standard marine container dimensions, but which are intended for temporary import and eventual re-export....

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Termination of Anti-Dumping Investigation on imports of Mono Ethylene Glycol

Case No. (O.I.) 21/2019 (20/11/2020)

Termination Case No. (O.I.) 21/2019- Termination of Anti-Dumping Investigation concerning imports of Mono Ethylene Glycol originating in or exported from Kuwait, Oman, Singapore and UAE....

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Anti-Dumping duty on Phthalic Anhydride extended till 31.01.2021

Notification No. 38/2020-Customs (ADD)/G.S.R. 730(E) (19/11/2020)

Seeks to further amend notification No. 56/2015-Customs (ADD) dated 4th Dec, 2015 to extend the levy of Anti-Dumping duty on Phthalic Anhydride originating in or exported from Japan and Russia, up to and inclusive of 31st Jan, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 38/2020-Customs (ADD) New ...

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CBIC notifies Rate of Exchange of Foreign Currencies wef 20.11.2020

Notification No. 108/2020-Customs (N.T.) (19/11/2020)

CBIC notifies Rate of Exchange of Foreign Currencies against India Rupees wef 20th November, 2020, vide Notification No. 108/2020-Customs (N.T.), Dated: 19th November, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No. 108/2020 – Customs (N.T.) N...

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Notification No. 61/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020

Notification No. 61/2020-Customs (N.T./CAA/DRI) [S.O. 4178(E).] (19/11/2020)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) Notification No. 61/2020-Customs (N.T./CAA/DRI) New Delhi, the 19th November, 2020 S.O. 4178(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th June 2015...

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Imports from North Korea (KP)/Exports to North Korea (KP)- reg.

Instruction No. 19/2020-Customs (18/11/2020)

The undersigned is directed to refer to the United Nations Security Council's (UNSC) Resolution relating to the above subject, the latest being 2397 (2017). The UNSC's resolutions have been adopted by Government of India and the above stated resolution has been given force in law by way of DGFT Notification No. 52/2015-20 dated 07.03.2018...

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350 cases registered against fake GST invoice fraudsters

Notification No. D.O.No.41/CH(IC)/2020 (16/11/2020)

Last week saw a drive launched against the entire network of GST evaders including a few tax professionals. It includes all those who have been creating, supporting, servicing and advising fraudsters in setting up a web of fake companies to engage in bogus circular trading. Passing on ITC in contravention of law results in harming busines...

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Goods can be seized if proper officer has reason to believe that such goods are liable to confiscation

Mumbai Fabrics P. Ltd. Vs Union of India And Ors. (Bombay High Court)

Mumbai Fabrics P. Ltd. Vs Union of India and Ors. (Bombay High Court) Question for consideration is whether the seized goods imported by the petitioner are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form? Evidently there is a dispute between the petitioner […]...

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Tariff Notification No. 107/2020-Customs (N.T.), Dated: 13.11.2020

Notification No. 107/2020-Customs (N.T.)/S.O. 4092 (E) (13/11/2020)

Tariff Notification No. 107/2020-Customs (N.T.), Dated: 13.11.2020 with subject as Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver -reg. Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi, Notification No. 107/2...

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NOC against Advance Authorization Can be Issued only After Compliance with Section 149 of Customs Act

Parayil Food Products Pvt. Ltd. Vs Union of India (Kerala High Court)

The issue under consideration is whether the rejection of advance authorization against the shipments for fulfillment of export obligations is justified in law?...

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CBIC notifies Rate of Exchange of ‘Turkish Lira’ wef 6.11.2020

Notification No. 106/2020 - Customs (N.T.) (12/11/2020)

Exchange rate Notification No. 106/2020-Cus (NT) dated 12.11.2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No. 106/2020 – Customs (N.T.) New Delhi, dated the 12th November, 2020 21 Kartika 1942 (SAKA) In exercise of the powers conferred by secti...

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Anti-dumping duty on imports of Acrylic Fibre from Thailand removed

Notification No. 36/2020-Customs (ADD)/G.S.R. 707(E) (11/11/2020)

Notification No. 36/2020-Customs (ADD)- Seeks to rescind notification No. 27/2015-Customs (ADD) dated 1st June, 2015 to remove the anti-dumping duty applicable on imports of acrylic fibre from Thailand GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 36/2020-Customs (ADD) New Delhi, the 11th November, 2020 ...

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Anti dumping duty on Clear Float Glass import from Malaysia

Notification No. 37/2020-Customs (ADD) (11/11/2020)

Notification No. 37/2020-Customs (ADD) dated 11.11.2020 -Seeks to impose definitive anti dumping duty on Clear Float Glass originating in or exported from Malaysia. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 37/2020-Customs (ADD) New Delhi, the 11th November, 2020 G.S.R. (E).-Whereas in the matter of ...

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Anti-dumping Investigation on imports of Rubber Chemical PX-13

Case No. AD-OI-17/2020 (11/11/2020)

Case No. AD-OI-17/2020 Anti-dumping Investigation concerning imports of Rubber Chemical PX-13 from China PR, Korea RP and USA - Preliminary Findings...

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5% BCD on specified parts for manufacture of Open Cell for LED/LCD TV Panels

Notification No. 42/2020-Customs [G.S.R. 705 (E)] (11/11/2020)

seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe 5% BCD on specified parts for manufacture of Open Cell for LED/LCD TV Panels subject to end user condition. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 42/2020-Customs New Delhi, the 11th November, 2020 G.S...

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Anti-dumping investigation on imports of INA, 2-PH & 2-EH terminated

F. No. 14/22/2016-DGAD. (11/11/2020)

Termination of anti-dumping investigation concerning imports of Isononanol (INA) originating in or exported from European Union and Singapore, 2-Propylheptyl Alcohol (2-PH) originating in or exported from European Union and 2-Ethyl Hexanol (2-EH) originating in or exported from Saudi Arabia and Singapore....

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Anti-Dumping Duty on flax fabrics (Flax content more than 50%)

Notification No. 35/2020-Customs (ADD) (10/11/2020)

Notification No. 35/2020-Customs (ADD) -seeks to impose Anti-Dumping Duty on flax fabrics (having flax content of more than 50%) imported from China and Hong Kong for a period of 5 years. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 35/2020-Customs (ADD) New Delhi, the 10th November, 2020 G.S.R. (E). ...

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Prohibited goods can be provisionally released under Customs Section 110A

Sidharth Vijay Shah Vs Union of India and others (Bombay High Court)

The Bombay High Court has held that Section 110A of the Customs Act, 1962 does not impose any limitation that the  goods  categorized as ‘prohibited goods’ under Section 2(33) cannot be subjected to provisional release under Section 110A....

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ADD on imports of ‘Carbon Black used in rubber applications’ extended till 31.12.2020

Notification No. 34/2020-Customs (ADD) (09/11/2020)

Seeks to amend notification No. 54/2015-Customs (ADD), dated 18th November 2015 to extend the levy of ADD on imports of ‘Carbon Black used in rubber applications’ originating in or exported from China PR and Russia, for a further period upto and inclusive of 31st December, 2020. MINISTRY OF FINANCE (Department of Revenue) NOTI...

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IGST Exemption available on re-import of repaired parts or aircraft into India

Interglobe Aviation Limited Vs Commissioner of Customs (CESTAT Delhi)

Interglobe Aviation Limited Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Assessee was entitled to exemption from payment of integrated tax under the Exemption Notification on re-import of repaired parts/aircraft into India because in the absence of mention of integrated tax and compensation cess in column (3) under serial no. 2 o...

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Only DGFT Empowered to Suspend & Cancel IEC Number

Siddharth Mandavia Vs Union of India and others (Bombay High Court)

Blocking of importer exporter code of the petitioner by any authority other than the Director General of Foreign Trade or by his authorized officer under section 8 of the Foreign Trade (Development and Regulation) Act, 1992 would be unauthorized, unwarranted and without jurisdiction....

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No IGST (on import) is payable on DTA supplies by EOU

As per the Foreign Trade Policy 2015-20 (FTP), the 100% Export Oriented Units (EOU) are exempted from payment of duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 and additional duty leviable under section 3 of the Customs Tariff Act, 1975. The exemption from custom duty and additional custom [&hell...

Read More
Posted Under: Custom Duty |

Adjudication Order must be Speaking & should deal with facts: HC

Supreme Industries Ltd. Vs CBIC & Ors. (Bombay High Court)

The issue under consideration is whether the order passed by the custom officer against the self assessment done by petitioner without stating any specific reason is sustainable in law?...

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CBIC notifies Rate of Exchange of Foreign Currencies wef 6.11.2020

Notification No. 105/2020-Customs (N.T.) (05/11/2020)

CBIC notifies Rate of Exchange of Foreign Currencies against India Rupees wef 6th November, 2020, vide Notification No. 105/2020-Customs (N.T.), Dated: 5th November, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No. 105/2020-Customs (N.T.) New Delhi,...

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CBI Arrests A Deputy Commissioner & A Superintendent of Customs

CBI Arrests Four Accused Including A Deputy Commissioner of Customs; A Superintendent & Private Persons In An on-Going Investigation of Two Separate Cases...

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Posted Under: Custom Duty |

Policy & Guidelines for setting up of ICDs, CFSs & AFSs

Circular No. 50/2020-Customs (05/11/2020)

Circular No. 50/2020-Customs Policy and Guidelines for setting up of Inland Container Depots (ICDs), Container Freight Stations (CFSs) and Air Freight Stations (AFSs)-Reg....

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Scheme for Rebate of State Levies (RoSL)

Circular No. 49/2020-Customs (03/11/2020)

As you are aware, Government had notified the scheme for Rebate of State Levies (RoSL) to mitigate the incidence of State VAT and other State taxes on export of garments and made-ups (falling under Chapters 61, 62 and 63 of AIR schedule of duty drawback). In this regard, Ministry of Textiles (MoT)'s various notifications mentioned in Boar...

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CBIC notifies Rate of Exchange of Foreign Currencies wef 04.11.2020

Notification No. 104/2020 - Customs (N.T.) (03/11/2020)

CBIC notifies Rate of Exchange of Foreign Currencies against India Rupees wef 4th November, 2020 vide Notification No. 104/2020-Customs (N.T.), Dated: 3rd November, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No. 104/2020 – Customs (N.T.) New...

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Liability to pay custom duty in case delay beyond the period of 12 months for re-export of imported goods

Lahari Impex Pvt. Ltd. Vs Commissioner of Customs (Madras High Court)

Lahari Impex Pvt. Ltd. Vs Commissioner of Customs (Madras High Court) Conclusion: Where the goods re-imported for repair/reconditioning of the goods, when again re-exported beyond the prescribed period of one year including the extension of six months permitted in the Notification, assessee/ importer definitely became liable to pay the cu...

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Detection of evasion of customs duty by exporter on export of Iron Ore Fines

On the basis of specific intelligence, under the direction of the Commissioner of Customs (Preventive), Bhubaneswar Shri Debashish Sahu, investigation was initiated and relevant business premises of Exporter and Customs House Agent at various places was searched....

Read More
Posted Under: Custom Duty |

Guidebook for Faceless Assessment

Key objectives of Faceless Assessment include: i. Anonymity in assessment for reduced physical interface between trade and Customs ii. Speedier Customs clearances through efficient utilisation of manpower iii. Greater uniformity of assessment across locations iv. Promoting sector specific and functional specialisation in asses...

Read More
Posted Under: Custom Duty |

Investigation on anti-dumping duty on imports of ‘Nylon Tyre Cord Fabric’

Case No-SSR-10/2019 (29/10/2020)

Case No-SSR-10/2019 Sunset Review investigation concerning anti-dumping duty on imports of ‘Nylon Tyre Cord Fabric’ originating in or exported from China PR....

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Anti-dumping duty on imports of PVC Paste/Emulsion Resin

Case No. AD-MTR 09/2020 (29/10/2020)

Mid-Term Review limited to change of name of producer/exporter from Korea RP regarding anti-dumping duty imposed on imports of Poly Vinyl Chloride (PVC) Paste/Emulsion Resin originating in or exported from Korea RP, Taiwan, China PR, Malaysia, Thailand, Russia and European Union- Amendment to the final finding notification no. 15/19/2014-...

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Custom Duty exemption on specified medicines under PAPs

Notification No. 41/2020-Customs (29/10/2020)

Seeks to further amend notification No. 16/2017-Customs dated 20th April, 2017, which provides exemption to specified medicines under certain Patient Assistance Programmes (PAPs) run by pharmaceutical companies. Notification No. 41/2020-Customs dated 29th October, 2020 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notifi...

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Anti-dumping duty imposed on imports of Toluene Di-Isocyanate (TDI)

Notification No. F. No. 7/22/2020-DGTR. (29/10/2020)

Mid-Term Review limited to change of name of producer/exporter from Korea RP regarding anti-dumping duty imposed on imports of 'Toluene Di- Isocyanate (TDI)' originating in or exported from China PR, Japan and Korea RP-Amendment to the final finding notification No. 14/36/2016-DGAD dated 13th December, 2017....

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Tariff Notification No. 103/2020-Customs (N.T.), Dated: 29.10.2020

Notification No. 103/2020-Customs (N.T.) (29/10/2020)

Notification No. 103/2020-Customs (NT) dated 29.10.2020 with subject as Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver -reg. Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 103/202...

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Concessional Basic customs duty rate on potato imports till 31.01.2021

Notification No. 40/2020-Customs [G.S.R.681(E).] (28/10/2020)

CBIC prescribes concessional Basic customs duty rate on potato imports with the prescribed quota (TRQ) till the 31st January, 2021 – – Notification No. 40/2020-Customs dated 28th October, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 40/2020-Customs New Delhi, the 28th October, 2020 G.S...

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Concessional Basic Customs Duty on Lentils (Mosur) extended till 31.12.2020

Notification No. 39/2020-Customs [G.S.R.680(E).] (28/10/2020)

CBIC further amends notification No. 50/2017-Customs dated 30.06.2017 so as to extend the concessional Basic Customs Duty on Lentils (Mosur) till 31st December 2020- Notification No. 39/2020-Customs dated 28th October, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 39/2020-Customs New Delhi, the 28t...

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CBIC clarifies on Job work in bonded warehouses by Section 65 unit

Circular No. 48/2020-Customs (27/10/2020)

Trade has sought clarity on the goods eligible to be sent for job work and the procedure to be followed for removal of goods for job work by a Section 65 unit....

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Anti-Dumping duty on Fluoroelastomers extended till 27.11.2020

Notification No. 33/2020-Customs (ADD) [G.S.R. 672(E)] (27/10/2020)

Seeks to further amend notification No. 6/2019-Customs (ADD) dated 28th January, 2019 to extend the levy of Anti-Dumping duty on Fluoroelastomers (FKM) originating in or exported from China PR up to and inclusive of 27th November, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 33/2020-Customs (ADD) ...

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Manufacture & Other Operations in Customs Warehouse- FAQs

F. No. 484/03/2015-LC (Pt) (27/10/2020)

CBIC) have launched a revamped and streamlined program to attract investments into India and strengthen Make in India. This program is based upon Section 65 of the Customs Act, 1962, which enables conduct of manufacture and other operations in a Customs bonded warehouse....

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Anti-dumping investigation on imports of Choline Chloride

Case No. ADD-OI-12/2019 (26/10/2020)

Case No. ADD-OI-12/2019 Anti-dumping investigation concerning imports of Choline Chloride in all forms originating in or exported from China PR, Malaysia and Vietnam....

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Faceless Assessment – New provisions in ICES

Standing Order No. 39/2020 and Public Notice No. 139/2020-JNCH (26/10/2020)

At times, the appraising officer may have to refer to a previous Bill of Entry of the importer to compare and verify valuation or other related declarations in a Bill of Entry. In many cases, RMS instructions also give reference of some previous Bills of Entry for the officer to check....

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HC allows export Onions with valid Shipping Bills dated prior to prohibition notification dated 14.09.2020

Horticulture Produce Exporters Association Vs Union of India (Bombay High Court)

Basic grievance of the Petitioners are that their bills for export of onions were prior to issuance of notification dated 14th September, 2020 whereby export of onions has been prohibited; yet those are not being permitted to be exported....

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Power of seizure of goods -Customs Act – Section 110- Reasons to believe

Jaymatajee Enterprise (Seller) And Another Vs Commissioner of Customs (Preventive) And 2 Others (Allahabad High Court)

Jaymatajee Enterprise (Seller) And Another Vs Commissioner of Customs (Preventive) & 2 Others (Allahabad High Court) It is clear from the statute that the power of seizure of goods under Section 110 of the Customs Act can be resorted to only when the Officer exercising the said power has ‘reasons to believe’ that the goods [&helli...

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CBIC appoints Customs Authority for Advance Rulings, at Delhi & Mumbai

Notification No. 102/2020-Customs [S.O. 3777 (E).] (23/10/2020)

CBIC appoints-Commissioner (Customs Authority for Advance Rulings), Delhi; and Commissioner (Customs Authority for Advance Rulings), Mumbai, to function as Customs Authority for Advance Rulings, at Delhi and Mumbai, respectively. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, the 23rd ...

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Custom duty exemption on Scrips Issued Under Rosl Scheme For Apparel & Made-Ups Sectors

Notification No. 38/2020-Customs [G.S.R. 657(E).] (21/10/2020)

Notification No. 38/2020-Customs Regarding Exemption of Duties of Customs Against Scrips Issued Under The Rosl Scheme For Apparel And Made-Ups Sectors GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 38/2020-Customs New Delhi, the 21st October, 2020 G.S.R. 657(E).– In exercise of the powers conferred ...

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Faceless Assessment – Enhancements & certain clarifications

Standing Order No. 38/2020-JNCH (21/10/2020)

Faceless Assessment - Enhancements and certain clarifications related to reports available to Assessing Officers (AOs and AC/DCs) in ICES - reg....

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Implementation of QR code based Sampling Solution at JNCH

Public Notice No. 136/2020-JNCH (21/10/2020)

Attention of the importers, exporters, Customs Brokers and all other stakeholders is invited to the various initiatives / reforms taken by the Government towards Ease of Doing Business (EODB) and Trade Facilitation. As a step towards trade facilitation, QR code based Sampling Solution is being launched FOR TESTING AT JNCH LABORATORY....

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Contactless delivery of international courier consignments -reg.

Circular No. 47/2020-Customs (20/10/2020)

Circular No. 47/2020-Customs F. No. 451/13/2020-Cus. V Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs ************ North Block, New Delhi Dated 20th October 2020 To, All Principal Chief Commissioners/Chief Commissioners of Customs Principal Directors General/Directors General of...

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Duty on imports of ‘Polybutadiene Rubber’ originating in Korea RP

Notification No. 37/2020-Customs [G.S.R 651(E)] (20/10/2020)

Seeks to further amend notification no. 152/2009 dated 31.12.2009, regarding the rate of duty of customs on imports of ‘Polybutadiene Rubber’ originating in Korea RP and imported under the India-Korea Comprehensive Economic Partnership Agreement. Government of India Ministry of Finance (Department of Revenue) Notification No. ...

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CBIC extends ADD on All Fully Drawn or Fully Oriented Yarn/Spin Draw Yarn/Flat Yarn of Polyester

Notification No. 32/2020-Customs (ADD) [G.S.R. 649(E)] (19/10/2020)

Seeks to amend notification No. 51/2015-Customs (ADD) dated 21st October, 2015 to extend the levy of ADD on All Fully Drawn or Fully Oriented Yarn/Spin Draw Yarn/Flat Yarn of Polyester imported from China and Thailand till 30th November, 2020. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 19th October, 2020 Notif...

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CBIC extends ADD on imports of Front Axle Beam & Steering Knuckles

Notification No. 31/2020-Customs (ADD) [G.S.R. 646(E)] (16/10/2020)

Seeks to amend notification No. 49/2015-Customs (ADD), dated 21st October, 2015 to extend the levy of ADD on imports of ‘Front Axle Beam and Steering Knuckles meant for heavy and medium commercial vehicles’ originating in or exported from China PR, for a period upto and inclusive of the 30th November, 2020. Notification No. 31...

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Custom Notification in relation to road connecting India & Bhutan

Notification No. 101/2020-Customs (N.T.) [S.O. 3642(E)] (16/10/2020)

Notification in relation to the road connecting Jaigaon Bazar in India and Phuentsholing in Bhutan and Asian Highway 48 connecting Torsha tea garden in India and Ahllay in Bhutan by amendment of Principal Notification No. 63/1994-Customs dated 21st November, 1994 -regd. Notification No. 101/2020- Customs (N.T.) Dated 16th October, 2020. G...

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Notification No. 57/2020-Customs (N.T./CAA/DRI) Dated 16.10.2020

Notification No. 57/2020-Customs (N.T./CAA/DRI) [S.O. 3662(E).] (16/10/2020)

Notification No. 57/2020-Customs (N.T./CAA/DRI) Dated; 16.10.2020- Appointment of Common Adjudicating Authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) New Delhi, the 16th October, 2020 NOTIFICATION No. 57/2020-Customs (N.T./CAA/DRI) S.O. 3662(E).—In...

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Notification No. 56/2020-Customs (N.T./CAA/DRI), Dated 16.10.2020

Notification No. 56/2020-Customs (N.T./CAA/DRI) (16/10/2020)

Notification No. 56/2020-Customs (N.T./CAA/DRI) Dated; 16.10.2020- Appointment of Common Adjudicating Authority. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) New Delhi, the 16th October, 2020 Notification No. 56/2020-Customs (N.T./CAA/DRI) S.O. 3661(E).— ...

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Guideline for Testing of outside samples by Revenue Laboratories

Circular No. 46/2020-Customs (15/10/2020)

(i) As Revenue Laboratories can deal with the samples related to Drug Controller, FSSAI & Textile Committee, all the customs samples, are preferably be tested in the Revenue Laboratories only. (ii) In case facility to test particular commodity or parameter is not available in the nearest Revenue Laboratory, such cases shall be referred to...

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Tariff Notification No. 100/2020-Customs (N.T.), Dated: 15.10.2020

Notification No. 100/2020-Customs (N.T.) [S.O. 3624(E).] (15/10/2020)

Tariff Notification No. 100/2020-Customs (N.T.), Dated: 15.10.2020 in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver. Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 100/2020-CUSTOMS (N.T.) New Delhi, 15...

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CBIC notifies Rate of Exchange of Foreign Currencies wef 16.10.2020

Notification No. 99/2020 - Customs (N.T.) (15/10/2020)

CBIC notifies Rate of Exchange of Foreign Currencies against India Rupees wef 16th October, 2020 vide Notification No. 99/2020-Customs (N.T.), Dated: 15th October, 2020 Government Of India Ministry of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) ***** Notification No. 99/2020 – Customs (N.T.) New Del...

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Notice for Demand/Recovery not sustainable if it is against SC Judgement

Jumbo Bags Ltd. Vs DCIT (Madras High Court)

Jumbo Bags Ltd. Vs Deputy Commissioner (Madras High Court) The issue under consideration is whether demand or recovery notice passed against the judgement delivered by the apex court is justified law? In the instant case, the petitioner claimed exemption from payment of duty against the sales effected by them against the Domestic Tariff A...

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CBIC includes certain goods U/s. 110(1A) of Customs Act, 1962

Notification No. 98/2020-Customs (N.T.) [G S R. 633(E)] (14/10/2020)

Amendment in M.F. (D.R.) Notification No. 31/86-Cus, dated 05.02.1986 so as to include certain goods under Section 110 (1A) of the Customs Act, 1962 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (Investigation-Customs) Notification No. 98/2020-Customs (N.T.) New Delhi, 14th Octob...

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Levy of ADD on imports of Plain Medium Density Fibre Board

Notification No. 30/2020-Customs (ADD) (13/10/2020)

Seeks to amend notification No. 48/2015-Customs (ADD), dated the 21st October, 2015 to extend the levy of ADD on imports of ‘Plain Medium Density Fibre Board of thickness 6mm and above’ originating in or exported from China PR, Malaysia, Sri Lanka & Thailand, for a period of three months i.e. upto 20th January, 2021. GOVER...

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Faceless Assessment – Creation of Facilitation Helpdesk

Public Notice No. 132/2020-JNCH (13/10/2020)

In addition to other functions, Turant Suvidha Kendra (TSK) at NhavaSheva will act as Facilitation Helpdesk for any grievance related to clearances of the B/E filed in the port....

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Appointment of CAA in case of M/s Signet Chemical Corporation Pvt Ltd

Notification No. 97/2020-Customs (N.T.) [S.O.3569(E).] (13/10/2020)

Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Notification No. 97/2020-Customs (N.T.) New Delhi, the 13th October, 2020 S.O.3569(E).—In exercise of the powers conferred by Sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the...

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Faceless Assessment – Measures for timely assessment of Bills of Entry

Circular No. 45/2020-Customs (12/10/2020)

As the prompt and timely assessment of Bills of Entry and clearance of imported consignments are key objectives of Turant Customs, these issues have been examined and remedial measures have been identified. Accordingly, Board prescribes the following measures for Faceless Assessment:...

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Holding of goods without order of seizure/ confiscation is without authority of law

Ganesh Benzoplast Ltd. Vs Union of India (Bombay High Court)

Ganesh Benzoplast Ltd. Vs Union of India (Bombay High Court) Facts- Government made standard marking of IS 252:2013 mandatory on caustic soda from 03.04.2018. Consignment containing caustic soda was imported by the petitioner vide bill of entry dated 01.11.2018. BIS licence was issued vide licence dated 30.09.2019. It was alleged that the...

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Notification No. 96/2020-Customs (N.T.), Dated: 12.10.2020

Notification No. 96/2020-Customs (N.T.) [G.S.R. 629(E)] (12/10/2020)

Notification No.96/2020-Customs (N.T.) dated 12.10.2020 for amendment of Notification No. 50/2020-Customs (N.T.) dated 05.06.2020. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 12th October, 2020 Notification No. 96/2020-Customs (N.T.) G.S.R. 629(E).—In exercise of ...

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Notification No. 55/2020-Customs (N.T./CAA/DRI) dated 12.10.2020

Notification No. 55/2020-Customs (N.T./CAA/DRI) [S.O. 3628(E).] (12/10/2020)

Notification No. 55/2020-Customs (N.T./CAA/DRI) dated 12.10.2020- Appointment of Common Adjudicating Authority by Pr. DGRI. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 55/2020-Customs (N.T./CAA/DRI) New Delhi, dated the 12....

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Freezing Bank Account for a Long Period without Satisfying Pre-Conditions Not Justified in Law

Boxster Impex Pvt. Ltd. Vs Union of India and ors. (Bombay High Court)

The issue under consideration is whether freezing the bank account for such a long period is justified in law?...

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Guidance on compliance of CAROTAR, 2020

Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020) This Flyer contains background information for importers and other stakeholders and seeks to provide guidance on compliance of CAROTAR, 2020, which have come into force w.e.f. 21.09.2020. 1. Free Trade Agreements (FTAs) 1.1 Trade agreements are ...

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Posted Under: Custom Duty |

CVD on import of Flat rolled products of stainless steel

Notification No. 02/2020-Customs (CVD) (09/10/2020)

CBIC imposes provisional countervailing duty (CVD) on import of Flat rolled products of stainless steel, originating in, or exported from Indonesia vide Notification No. 02/2020-Customs (CVD) dated 9th October, 2020. MINISTRY OF FINANCE (Department of Revenue) Notification No. 02/2020-Customs (CVD) New Delhi, the 9th October, 2020 G.S.R. ...

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Clarification on Iron Ore Exports

Export policy restriction put in 1998 only for KIOCL: On 21.01.1998, vide Notification, a specific entry was added in the export policy regarding “Iron Ore pellets manufactured by Kudremukh Iron Ore Company Limited (KIOCL) out of concentrates produced by it”. Thus, the export policy was regard to only Iron Ore pellets manufactured b...

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Posted Under: Custom Duty |

Notification No. 54/2020-Customs (N.T./CAA/DRI) dated 09.10.2020

Notification No. 54/2020-Customs (N.T./CAA/DRI) [S.O. 3627(E).] (09/10/2020)

Notification No. 54/2020-Customs (N.T./CAA/DRI) dated 09.10.2020- Appointment of Common Adjudicating Authority by Pr. DGRI. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 54/2020-Customs (N.T./CAA/DRI) New Delhi, dated the 09....

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Notification No. 53/2020-Customs (N.T./CAA/DRI) dated 09.10.2020

Notification No. 53/2020-Customs (N.T./CAA/DRI) [S.O. 3626(E).] (09/10/2020)

Notification No. 53/2020-Customs (N.T./CAA/DRI) dated 09.10.2020- Appointment of Common Adjudicating Authority by Pr. DGRI. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 53/2020-Customs (N.T./CAA/DRI) New Delhi, dated 09.10.2...

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Customs Procedure for inspection of ICDs/CFSs/AFSs

Circular No. 44/2020-Customs (08/10/2020)

The jurisdictional Commissioner at the beginning of every financial year shall chalk out an action plan to conduct inspection of ICDs/CFSs in their jurisdiction, by an officer of the rank of Deputy/ Assistant Commissioner or above (who is not in-charge of such ICD/CFS) once every financial year probably in the first quarter of the financi...

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Notification No. 52/2020-Customs (N.T./CAA/DRI), Dated: 08.10.2020

Notification No. 52/2020-Customs (N.T./CAA/DRI) [S.O. 3565(E)] (08/10/2020)

Notification No. 52/2020-Customs (N.T./CAA/DRI), Dated: 08.10.2020- Appointment of common adjudicating authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) NOTIFICATION New Delhi, the 8th October, 2020 Notification No. 52/2020-Customs (N.T./CAA/DRI) S.O. ...

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Notification No. 51/2020-Customs (N.T./CAA/DRI), Dated: 08.10.2020

Notification No. 51/2020-Customs (N.T./CAA/DRI) [S.O. 3564(E).] (08/10/2020)

Notification No. 51/2020-Customs (N.T./CAA/DRI), Dated: 08.10.2020- Appointment of common adjudicating authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) New Delhi, the 8th October, 2020 NOTIFICATION NO. 51/2020-Customs (N.T./CAA/DRI) S.O. 3564(E).—In...

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Notification No. 50/2020-Customs (N.T./CAA/DRI), Dated: 08.10.2020

Notification No. 50/2020-Customs (N.T./CAA/DRI) [S.O. 3563(E).] (08/10/2020)

Notification No. 50/2020-Customs (N.T./CAA/DRI), Dated: 08.10.2020- Appointment of CAA by Principal Director General, Revenue Intelligence (Pr. DGRI). Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 50/2020-Customs (N.T./CAA/DR...

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Notification No. 49/2020-Customs (N.T./CAA/DRI), Dated: 08.10.2020

Notification No. 49/2020-Customs (N.T./CAA/DRI) [S.O.3562(E).] (08/10/2020)

Notification No. 49/2020-Customs (N.T./CAA/DRI), Dated: 08.10.2020- Appointment of CAA by Principal Director General, Revenue Intelligence Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 49/2020-Customs (N.T./CAA/DRI) New Delhi...

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Procedure For Ad/IFSC Code Online Registration Through Icegate

Public Notice No. 130/2020-JNCH (07/10/2020)

IEC holders are informed that Directorate General of Systems, CBIC, Govt of India has launched Bank Account Management module (Bank Account Management Advisory is available on Icegate website...

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Directorate General of Audit as a Nodal Directorate for Customs Post Clearance Audit

Instruction No. 18/2020-Customs (06/10/2020)

Instruction No. 18/2020-Customs F. No. 715/03/2020- Cus(AS) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) ***** 5th Floor, nude° Vishala Building, Bhikaji Cama Place, New Delhi, the 06th Oct, 2020   To, All Principal Chief/Chief Commissioners of Customs/Customs (Prevent...

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Procedure of movement of goods under TIR Carnets

Public Notice No. 128/2020-JNCH (06/10/2020)

Attention of the Importers, Exporters, General Trade and all other stakeholders is invited to PN No. 153/2018 dt. 06.12.2018 issued by the Commissioner of Customs, JNCH read with Central Board of Indirect Taxes & Customs Circular No. 48/2018-Customs dt.03.12.2018 on the above mentioned subject....

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HC Quashes Order of Commissioner of Customs freezing Bank A/c beyond 1 Year

Padmavati Industries Vs Commissioner Of Customs-Preventive ( Rajasthan High Court)

The issue under consideration is whether the freezing of the bank account of the petitioner was undertaken by the Deputy Commissioner (Customs) under the provisions of the Customs Act, 1962 is justified in law?...

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Customs cannot deny benefit where licensing authority not taking any action – SFIS benefit available to golf carts

EIH Associated Hotels Ltd. Vs Commr. of Customs (E) (CESTAT Mumbai)

EIH Associated Hotels Ltd. Vs Commr. of Customs (E) (CESTAT Mumbai) After considering the submissions of both sides, we find that in the first round of litigation when the original authority confirmed the demand and confiscated the goods with a redemption fine of Rs.1,00,000/-, the appellant filed appeal before the Commissioner (Appeals) ...

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Declared import value cannot be rejected without passing speaking order

Commissioner of Customs Vs. Artex Textile Private Limited (CESTAT Delhi)

Commissioner of Customs Vs. Artex Textile Private Limited (CESTAT Delhi) we find that assessing officer have been making enhancement in a routine manner and the respondent who are regular importers are left with no choice but to sign on the dotted line for taking delivery of their goods to carry on their business, and also […]...

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CBIC extends RoSCTL scheme validity

Notification No. 36/2020-Customs [G.S.R. 615(E)] (05/10/2020)

CBIC amends notification No.13/2020-Customs dated 14.02.2020 for extending the RoSCTL scheme validity from 31.03.2020 to 31.03.2021 or until such date the RoSCTL scheme is merged with RoDTEP scheme, whichever is earlier. Notification No. 36/2020-Customs Dated:  5th October, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REV...

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Notification No. 48/2020-Customs (N.T./CAA/DRI), Dated: 05.10.2020

Notification No. No. 48/2020-Customs (N.T./CAA/DRI) [S.O. 3485 (E).] (05/10/2020)

Notification No. 48/2020-Customs (N.T./CAA/DRI), Dated: 05.10.2020 Principal Director General, Revenue Intelligence, hereby appoints officers mentioned in column (5) of the Table below to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in column (4) of the s...

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Notification No. 47/2020-Customs (N.T./CAA/DRI), Dated: 05.10.2020

Notification No. 47/2020-Customs (N.T./CAA/DRI) [S.O. 3484 (E)] (05/10/2020)

Notification No. 47/2020-Customs (N.T./CAA/DRI) Principal Director General, Revenue Intelligence, hereby makes the following amendments in the Notification No. 43/2020-Customs (N.T./CAA/DRI) dated 10.09.2020 published vide S.O. 3125(E) dated 14.09.2020....

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HC explains relevant date for application of notification

Ruchi Soya Industries Ltd Vs. Union of India (Gujarat High Court)

Ruchi Soya Industries Ltd Vs. Union of India (Gujarat High Court) 1. Rule returnable forthwith. Mr.Nirzar Desai, learned Standing Counsel waives service of notice of rule on behalf of the respondent no.1. Mr.Parth Bhatt, learned advocate waives service of notice of rule on behalf of the respondent nos.2 and 3. Mr.Kartik Pandya, learned ad...

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Reg. definitive Anti-Dumping duty on Certain Glass Fibre & articles thereof’

Notification No. (MTR Case No. 08/2019) (03/10/2020)

Notification No. (MTR Case No. 08/2019) Subject : Mid-Term Review to review the product scope of definitive Anti-Dumping duty imposed on Certain Glass Fibre and articles thereof’ originating in or exported from China PR....

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Notification cannot have retrospective effect unless authorised by statue: SC

Union of India & Ors. vs M/s G S Chatha Rice Mills & Anr. (Supreme Court)

Union of India & Ors. Vs M/s G S Chatha Rice Mills & Anr. (Supreme Court) In the context of the Customs Act, and having regard to the Scheme, which, in the case of import duty, consists of filing of Bill of Entry for home consumption, self-assessment and payment of duty on the basis of […]...

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Custom Officer/ DRI can arrest a person on reasonable belief of Smuggling

Sundeep Mahendrakumar Sanghavi Vs. Union of India (Gujarat High Court)

Sundeep Mahendrakumar Sanghavi Vs. Union of India (Gujarat High Court) (1) Any person can be arrested for any offence under the Customs Act, 1962, by the Customs Officer, if such officer has reasons to believe that such person has committed an offence punishable under Section 132 or Section 133 or Section 135 or Section 135A […]...

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Anti-dumping duty on imports of Float Glass extended till 07.12.2020

Notification No. 29/2020-Customs (ADD) (02/09/2020)

Notification No. 29/2020 -Customs (ADD)- Seeks to amend notification No. 47/2015-Customs (ADD), dated 8th September 2015 to extend the levy of ADD on imports of Float Glass originating in or exported from China PR, for a period of three months i.e. upto 7th December, 2020 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Not...

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Latest Custom Duty News

Read all the headlines and latest custom duty news, updates and announcements regarding Customs Act, changes in custom duty rates and custom duty challans only at Taxguru.com Custom duty is an indirect tax which is applicable on goods which are imported into India and a few goods which are exported out of India. Globally, countries levy custom duties over import and export of goods for raising revenue and also for shielding their domestic companies from competitors from several other countries. Custom duty in India is imposed on almost universally all the goods which are imported into India. Export duties are imposed on few goods as provided under Second Schedule. These duties are not imposed on few items such as lifesaving drugs or equipment, food grains, fertilizers etc. Import duties are divided into basic duty, true countervailing duty, additional customs duty, protective duty, anti-dumping duty and education cess. Customs duty in India is imposed according to the value of the goods or their weight, dimension and other various criteria as per the goods. Where the duties are based on goods value, then the custom duties are known as ad valorem duties, and where the duty is based on quantity or weight, the duties are known as specific duties. Customs Act, 1962 empowers the government of India for levying customs duty, prohibiting import and export of goods, framing policies for exporting and importing and penalties, offences etc. All the matters which are related to custom duty comes under the CBEC (Central Board of Excise & Customs). The Central Board of Excise & Customs also formulates policies with respect to custom duty rate, smuggling prevention and administrative decisions that are related to customs formations. Get all the latest custom duty news and updates here at Taxguru. We offer a cohesive and detailed analysis of the relevant updates and announcements related to custom duties. We keep our site updated with all the latest updates, announcements and news on custom duty. Get to know about all the changes and updates to the custom duty challan and other such specific details.

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