Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...
Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...
Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...
Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...
Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...
Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...
Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...
Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...
Custom Duty : CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold...
Custom Duty : CESTAT Delhi rules customs duty exemption cannot be denied if export obligations are met and EODCs issued, overturning a ₹21 cro...
Custom Duty : Delhi HC orders release of Rolex watch, criticizes Customs for relying on standard waiver forms, citing lack of due process in det...
Custom Duty : CESTAT Chennai abates Neoteric Infomatique’s customs appeal after NCLT’s approval of the resolution plan, citing Supreme Court...
Custom Duty : Disha Realcon and SM Niryat had exported iron ore fines whose Fe content was below 58% under some Shipping Bills and iron ore fine...
Custom Duty : Notification No. 12/2025-Customs revises tariff values for crude palm oil, gold, silver, and more under the Customs Act, effective...
Custom Duty : CBIC clarifies that AIR duty drawback should not be denied based on non-duty paid inputs. Field formations must follow Circular No...
Custom Duty : The Ministry of Finance issues a corrigendum to Notification 26/2024-CUSTOMS (ADD), clarifying details on Textured Toughened Glass...
Custom Duty : India imposes a 20% countervailing duty on saccharin imports from China for five years to prevent subsidization and protect domest...
Custom Duty : The Ministry of Finance issues Notification 15/2025-Customs, amending Notification 50/2017. Changes impact S.No. 551 and 555, effe...
AND WHEREAS on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on the said thermal sensitive paper vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 127/2001-Customs, dated the 21st December, 2001, [G.S.R. 915 (E), dated the 21st December, 2001]
The principal notification No.21/2002 – Customs dated the 1st March ,2002 -was published in the Gazette of India, (Extraordinary ) vide GSR No.118(E) , dated , the 1st March, 2002 and last amended by notification No.70/2002- Customs dated, the 11th July, 2002 published in the Gazette of India (Extraordinary) vide GSR No. 490 (E) dated the 11th July, 2002.
I am directed to refer to Board’s Circular No. 40/2002-Cus., dated 17/7/2002 on the above-mentioned subject, wherein various issues involved in finalisation of provisional assessment
The principal notification No. 91/2001-Customs, dated the 7th September, 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 649 (E). dated the 7th September, 2001 and was last amended vide notification No. 8/2002-Customs dated the 18th January, 2002.
It is clarified here that the term ‘Dyed made-ups’ shall also include ‘Natural dyed made-ups’ and natural dyed made-ups should not be confused with ‘Grey made-ups’.
Whereas the Central Government is of opinion that the incidence of duty and interest, if any, paid on such duty on export of Iron Ore concentrate and pellets during the period on and from March, 1992 to February, 1993, has not been passed on by M/s Kudremukh Iron Ore Company Limited, II Block, Koramangala, Bangalore to any other person.
Since, the Central Excise levy on knitted garments has come into effect from 1.3.2002, all the exports effected on or after this date shall be eligible for this facility.
Similarly, the Commissioner of Customs (Systems) shall regularly depute his officers to visit major and important formations for verification of proper functioning
I am directed to invite your attention to the subject mentioned above and to say that a doubt has been raised as to whether cash dispensers can be allowed the benefit of notification No.21/2002-Cus., Sl.No.272 which prescribes a concessional rate of duty of 15% on Automatic Teller Machines (ATMs).
The Board has taken a serious view of the matter and has desired that the Commissioner should make efforts to reconstruct the files wherever possible.
