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 : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
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 ...
The Tribunal held that interest under Section 27A was payable because the refund of Extra Duty Deposit was not released within three months after the refund-determining orders. It ruled that delay in payment attracted statutory interest despite prolonged litigation.
The Bombay High Court upheld the CESTAT’s finding that there was no evidence the Customs Broker advised the importer to violate customs laws or evade examination. It dismissed the Revenue’s appeal after holding that no substantial question of law arose.
The Bombay High Court upheld the CESTAT order after finding that denial of cross-examination violated Regulation 17(4) of the CBLR, rendering the proceedings against the Customs Broker invalid. The Revenue’s appeal was dismissed.
The Tribunal held that late fees could not be imposed where supplementary Bills of Entry were filed due to excess cargo discovered after clearance and the delay was not attributable to the importer. It ruled that Section 46(3) permits waiver in deserving cases.
The notification continues anti-dumping duty on PET resin originating in or exported from China after authorities found that removal of the duty could increase imports and harm domestic producers. The duty applies at USD 200.66 per metric tonne.
The notification imposes anti-dumping duty after DGTR concluded that imports from the subject countries undercut domestic prices and suppressed the domestic industry’s selling prices. Different duty rates have been prescribed based on producer and country.
CESTAT Bangalore upheld the classification of dynamic braking assemblies and components under CETH 8607 as parts of railway locomotives. The Tribunal relied on the Supreme Court’s predominant or sole-use test and dismissed the Revenue’s appeal seeking classification under CETH 8414 and 8516.
CESTAT held that the exporter established complete correlation between the exported, re-imported and re-exported frozen buffalo meat through documentary evidence and departmental supervision. It set aside the customs duty demand, redemption fine and penalties after finding compliance with Notification No. 158/95-Cus.
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.
