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...
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in supersession of notifications of the Government of India in the Ministry of Finance (Department of Revenue) No.13/89-Customs (N.T.), dated the 9th March, 1989 and No. 27/97-Customs (N.T.), dated the 7th July, 1997, the Central Government appoints the officers mentioned in column (3) of the Table below to be the Commissioners of Customs, the officers mentioned in column (4) thereof to be the Additional Commissioners of Customs or Joint Commissioners of Customs, the officers mentioned in column (5) thereof to be the Deputy Commissioners of Customs or Assistant Commissioners of Customs, for the areas mentioned in the corresponding entry in column (2) of the said Table with effect from the date to be notified by the Central Government in the Official Gazette.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue) No.58/97-Customs (N.T.), dated the 24th November, 1997, the Central Government appoints the officers mentioned in column (2) of the Table below to be the Chief Commissioners of Customs, for the areas falling within the jurisdiction of the Commissioner of Customs, or as the case may be, the Commissioner of Central Excise mentioned in the corresponding entry in column (3) of the said Table with effect from the date to be notified by the Central Government in the Official Gazette.
The principal notification No. 12/97-Customs (N.T.) dated the 2nd April 1997 was published in the Gazette of India, Extraordinary Part (II), Section 3 Sub-section (i) vide No. GSR 193 (E), dated the 2nd April, 1997 and was last amended by Notification no. 51/2001-Custom (N.T.) dated the 5th October, 2001, published in the Gazette of India, Extraordinary part (II), Section 3, sub-section (i) vide GSR No. 760 (E) dated the 5th October, 2001.
Import of Indian currency notes and coins by post is not permitted. However, whenever such notes, received by post, are detected by the Customs, the impounded currency
(i) in the case of goods which are re-exported within six months of the date of importation, so much of the duty of customs as is in excess of the amount calculated at the rate of fifteen per cent. of the aggregate of the duties of customs, which would be leviable under the said Customs Act, 1962 or under any other law for the time being in force, read with any notification for the time being in force in respect of the duty so chargeable
The principal notification No.25/99-Customs, dated the 28th February, 1999 was published vide number G.S.R.161(E), dated the 28th February,1999 and was last amended vide notification No.20/2001-Customs,dated the 1st March,2001, G.S.R. 119(E), dated the 1st March,2001.
In exercise of the powers conferred by sub-section(1) of section 25 of the Customs Act,1962(52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column(2) of the Table below, and falling under Chapters 82,84,85 or 90 of the First Schedule to the Customs Tariff Act,1975(51 of 1975), when imported into India for use in the manufacture of the finished goods specified in the corresponding column(3) of the said Table, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of 15% ad valorem.
The principal rules were published vide notification No. 36/96-Customs (N. T.), dated the 23rd July, 1996, [G.S.R. 305 (E), dated the 23rd July, 1996] and were last amended vide notification No. 33/98-Customs (N. T.) dated the 2nd June, 1998, G. S. R. 299 (E), dated the 2nd June, 1998.
The principal rules were published vide notification No.30/98-Customs (N.T) dated the 2nd June, 1998,[G.S.R. 296 (E), dated the 2nd June , 1998] and were last amended vide notification No. 50/2000-Customs (N.T), dated the 9th August, 2000, G.S.R. 658(E), dated the 9th August, 2000.
Notification 54/2001-Customs, dated the 11th May, 2001 was published in the Gazette of India, Extraordinary, vide G.S.R.353 (E), dated the 11th May, 2001.
