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 ...
Delhi High Court stayed a CESTAT order to examine if the FA 2023 amendment to Customs Tariff Act, S.9C, limits the Tribunal’s jurisdiction over Anti-Dumping Duty notifications.
Delhi High Court ruled that a single Rolex watch worn by a passenger is not a commercial quantity, cautioning Customs authorities against such classification errors in seizure cases.
Delhi High Court ordered Customs to complete adjudication of a Show Cause Notice on imported gas lighter parts by 31st October 2025, ensuring timely resolution while preserving all legal rights of the parties involved.
CESTAT Hyderabad held that benefit of concessional rate vide notification no. 62/2004-Cus dated 12.05.2004 is denied on import of rectangular shape gold bars as manufacturers or refiners serial numbers not found engraved on the gold bars.
CAAR Mumbai held that ultrasonic parking sensors are not semiconductor devices but parts of rear parking assist systems, classifiable under CTH 8512. Sub-components were classified individually.
Madras High Court held that inquiry report under Regulation 17 of the Customs Brokers Licensing Regulation, 2018 [CBLR] submitted beyond the period of 90 days is against mandate provided under sub-Regulation (5) of Regulation 17 hence inquiry report is illegal, arbitrary and barred by limitation.
While securing the Revenues interest under Section 110A of the Customs Act, conditions for provisional release should not be unduly harsh. Requirement to furnish Bank Guarantee of ₹22 lakhs was modified with execution of bond of Rs. 22 lakh.
CESTAT Delhi held that penalty under section 117 of the Customs Act, 1962 rightly imposed on courier agency for lack of due diligence since red sandalwood was mis-declared as copper wire in export consignment. Accordingly, penalty of Rs. 1 Lakh imposed.
Madras High Court held that MEIS would clearly qualify as an instrument u/s. 28AAA of the Customs Act bestowing financial or fiscal benefits, however, only Director General of Foreign Trade [DGFT] is empowered to cancel or suspend the same.
Scope of appeal under Section 28KA of the Customs Act, 1962, was limited, as the ruling obtained was binding on the persons mentioned in Section 28J of the Customs Act, 1962.
