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 issue involved expanding customs-notified locations to improve trade logistics. The amendment adds Hirnoda as an authorized point, boosting regional trade efficiency.
This instruction tackles delays in rebate disbursal by enforcing a strict three-day processing timeline. The key takeaway is that authorities must ensure faster credit to prevent exporter hardship.
The Tribunal ruled that when customs authorities had examined and accepted the classification earlier, suppression of facts cannot be alleged. The extended period of limitation was therefore held to be invalid.
The Tribunal remanded the matter to clarify whether import of fabrics was permitted under the Letter of Permission. The ruling highlights the impact of unclear authorizations on exemption claims.
The Tribunal held that exemption cannot be denied based on a re-export condition imposed through a DGH certificate when such a requirement is absent in the notification.
The Authority examined whether importers can claim duty exemption without linking input specifications to export goods. It ruled that such correlation is not required for non-sensitive inputs, but exemption is conditional upon strict compliance with DFIA licence terms, including value caps and usage restrictions.
The authority refused to entertain the application as the classification of provisionally preserved areca nuts was already decided by the High Court. It held that settled judicial precedent bars fresh rulings on identical issues.
Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operational efficiency.
The notice outlines procedures for handling export containers returned due to disrupted maritime routes. It allows simplified clearance without Bill of Entry where seal integrity is verified.
The Tribunal rejected the refund claim after finding that export proceeds exceeded the declared FOB value. It held that such excess creates a presumption of duty being passed on, barring refund.
