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 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 : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : Tribunal ruled that interest liability extends to the full duty adjudged under Section 28, regardless of whether payment is made t...
Custom Duty : The Court ruled that confiscation proceedings before Customs Authorities do not amount to prosecution before a judicial tribunal. ...
Custom Duty : Where an EPCG licence holder becomes incapable of fulfilling export obligations due to unavoidable circumstances such as SARFAESI ...
Custom Duty : CESTAT Chennai held that unsigned invoices, unauthenticated e-mails, and uncorroborated statements were insufficient to reject tra...
Custom Duty : The Tribunal held that a medicine containing Ergotamine was merely a preparation and not “Ergotamine and its salts” under Sche...
Custom Duty : The Central Government has amended Notification No. 62/2022-Customs to prescribe a 0% Basic Customs Duty on all goods falling unde...
Custom Duty : CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionera...
Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...
Custom Duty : Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 071500719...
Custom Duty : CBIC has directed Customs field formations not to seek FTP clarifications directly from DGFT. The new mechanism aims to ensure con...
The principal notification number 14/2002-Customs(N.T.), dated the 7th March, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), dated the 7th March, 2002 vide number G.S.R. 170 (E) published in the Gazette of India, Part II, Section 3, Sub-section (i), Extraordinary dated the 7th March, 2002 and subsequently amended by notification No. 3/2004-Customs (N.T.), dated the 5th January, 2004, published in the Gazette of India Extraordinary.
For the purposes of this notification, “rate of exchange” applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by Section 14 of the Customs Act 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
The principal notification was published in the Gazette of India, Extraordinary, part-II, Section-3, Sub-section (i), vide number G.S.R. 87(E),dated the 5th February, 1986 and subsequently amended by notification number 42/89-Customs (NT), dated 30th June ,1989, number G.S.R. 31(E), dated the 25th January,1993, number G.S.R.99(E), dated the 1st March,1995, Number G.S.R. 120 (E), dated the 11th March, 1996, number G.S.R. 671 (E), dated the 12th November, 1998, number GSR 117 (E), dated 16th February, 2004 and was last amended by number G.S.R.226 (E), dated11th April 2005.
For the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Leo Corporation, 25, Bapu Bazar, 3rd Floor, Udaipur ; M/s M.M.International 268, Hiran Magri, Sector 3, Udaipur and M/s Noble Impex 1/249, Housing Board Colony, Pratap Nagar, Udaipur and C/527, Sarojini Nagar, New Delhi issued vide, F.No. 23/68/2006-DZU/Leo/5583-5592, dated the 28th November, 2007, by the Additional Director General, Directorate General of Revenue Intelligence, Delhi Zonal Unit, New Delhi.
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 Central Board of Excise and Customs hereby appoints the Joint or Additional Commissioner of Customs, Tuticorin to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Joint or Additional Commissioner of Customs, (Seaport-Imports), Chennai.
For the purpose of adjudicating the matters relating to show cause notice pertaining to M/s P.R. Product, 164/3, HSIDC, Karnal, Haryana and M/s Prabhat Fertilizer and Chemical Works, Village – Mangalpur, Kunjpura Road, Karnal (Haryanna), issued vide, F.No. 23/18/2006-DZU/Pt.II/4978-4993 dated the 21st September, 2007, by the Additional Director General, Directorate General of Revenue Intelligence, Delhi Zonal Unit, New Delhi.
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 Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Seaport-Import, Custom House, Chennai to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Joint or Additional Commissioner of Customs, (Import), Custom House, Tuticorin, for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Sri Vinayaka Enterprises, 2/2A, 4th Cross, Assayee Road, Bangalore-42 and M/s J.P. Connection, 10 A N S.K. Salai, Kodungaiur, Chennai 118 and Others issued vide, F.No. VIII/48/4/2007-DRI, dated the 7th June, 2007, by the Additional Director, Directorate General of Revenue Intelligence, Chennai.
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 Central Board of Excise and Customs hereby appoints the Commissioner of Customs, (Airport & Administratin), 15/1, Strand Road, Custom House, Kolkata to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs, (Ports), 15/1, Strand Road, Custom House, Kolkata for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Palasar Asia Private Limited, 9/12, Lal Bazar Street, Mercantile Building, Block – 13, Room No. 10, Kolkata – 700001, issued vide, DRI F.No. 82/KOL/APP/2006, dated the 6th November, 2007, by the Additional Director General, Directorate General of Revenue Intelligence, Kolkata Zonal Unit, Kolkata.
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 Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Ahmedabad to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs, Custom House, Kandla, for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Exclusive Steels Private Limited 526, Phase II, GIDC, Kathwada, Ahmedabad, issued vide, F.No. DRI/AZU/INV-11/2004-638/653, Dated the 1st June, 2005, by by the Additional Director General, Directorate General of Revenue Intelligence, Zonal Unit, Ahmedabad.
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 Central Board of Excise and Customs hereby appoints the Additional or Joint Commissioner of Customs, (Import), Jawaharlal Nehru Customs House, Nhava Sheva, to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Additional or Joint Commissioner of Customs, (Sea Import), Custom House, Chennai, for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Royal Art Impex(India), Private Limited, B-203, Hari Park, Near – Central Point building, Sagrampura, Surat, issued vide, F.No. DRI/ AZU/INT-31/Royal Art/2006, dated the 11th July, 2007, by the Additional Director General, Directorate General of Revenue Intelligence, Ahmedabad Zonal Unit, Ahmedabad.
