Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
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 : CESTAT Chennai set aside customs valuation enhancement, upheld confiscation under Section 111(d) for lack of DGFT licence, and red...
Custom Duty : CESTAT Mumbai held that processed calcined kaolin clay remained classifiable under CTI 2507 0029, not CTI 2839 9090, and set aside...
Custom Duty : Where the Revenue failed to establish the foreign origin or smuggled nature of seized gold through independent, scientific, or leg...
Custom Duty : CESTAT Kolkata set aside customs demand, holding extended limitation was inapplicable and SCN could not sustain without challengin...
Custom Duty : CESTAT Delhi set aside Section 112(b) penalty, holding no evidence established the appellant dealt with confiscable goods or knew ...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
Custom Duty : CBIC Notification 25/2026-Customs grants nil BCD on specified goods used to manufacture display assemblies for automotive, medical...
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.
CBIC has issued fresh instructions prescribing uniform procedures, timelines, and case classifications for recording Customs offence cases in DIGIT. The revised framework also introduces structured data governance and phased auto-population of enforcement reports.
CESTAT Allahabad held that customs valuation cannot be enhanced solely on the basis of a Chartered Engineer’s report that is unsupported by evidence. The Tribunal set aside the enhanced duty, confiscation and penalties after finding no basis for re-determination of value.
The Authority ruled that the product did not qualify as a separate chemically defined compound due to variable composition and fluctuating molecular characteristics, making Chapter 29 inapplicable.
The Authority ruled that the addition of calcium phosphate and the product’s intended use in food and beverage enrichment made it a protein-based preparation under Heading 2106 rather than an isolated soy protein under Heading 3504.
The appellant claimed to be only a commission agent, but witness statements and records showed involvement in procurement, logistics, documentation, and receipt of export proceeds. The Tribunal held that these facts established participation in the export scheme and justified penalty.
CESTAT Chennai held that concessional CVD on imported cement cannot be denied merely because 50 kg bags carried printed RSP. The Tribunal ruled that the department must establish actual retail sale or misuse of the exemption.
The Tribunal held that when the importer itself was exonerated on the ground that the classification dispute was interpretational, Customs Brokers acting on the importer’s instructions could not be penalized for abetment. The penalties under Sections 112(a) and 114AA were therefore deleted.
The Tribunal held that denial of effective cross-examination in proceedings founded on statements and investigation reports caused serious prejudice to the Customs Broker. Since the revocation proceedings lacked procedural fairness, the impugned order was set aside.
