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...
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Custom House, Kandla to act as Commissioner of Customs and Central Excise, Vishakhapatnam-II, Commissioner of Customs, Custom House, Ahmedabad, Commissioner of Customs, Customs House, Jamnagar and Commissioner of Customs, Custom House, Mangalore, for the purposes of adjudicating the matters relating to Show Cause Notices pertaining to M/s Trisuns Chemical Industry Limited, plot No. 25 and 38, Sector-II, Kandla Special Economic Zone, Gandhidham and M/s Trisuns Chemical Industry Limited, Survey No.61, Bhuj-Dudhai Road, Bhachau and Others, issued, vide, F.No DRI./GRU/INQ-1/2003, dated the 27th July, 2004.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Central Excise (Adjudication), New Delhi, to act as Commissioner of Customs, ICD, Tughlakabad, New Delhi; and Commissioner of Customs (Ports), Custom House, Kolkata, for the purposes of adjudicating the matters relating to Show Cause Notice pertaining to M/s Saluja Exim, 90, Industrial Area, Baddi (H.P.) and M/s Saluja Exim Ltd, 106, Industrial Area, Baddi (H.P.) and Others, issued, vide, DRI F.No.856(13)/2003/189-190, dated the 11th November, 2004.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints Commissioner of Customs, Bangalore, to be the Commissioner of Customs (Sea port – Import), Custom House, Chennai and Commissioner of Customs (Air Cargo Complex), Meenambakkam, Chennai, for the purposes of adjudicating the matters relating to Show Cause Notices pertaining to M/s ITI Ltd, Dooravaninagar, Bangalore and Others, issued, vide, F. No. S/IV/26/04(Chennai Sea)/A, dated the 21st February, 2005 and F. No. S/IV/26/04(Chennai Air)/B, dated the 21st February, 2005.
For the purposes of adjudicating the matters relating to Show Cause Notice pertaining to M/s Lindt Export and M/s High Tech Engineers, A-1/21, Janakpuri, New Delhi and Others, issued, vide, DRI F.No.50C/19/2003-CI, dated the 24th December, 2004, by the Additional Director General, Directorate of Revenue Intelligence, ‘D’ Block, I.P. Bhawan, 7th Floor, I.P. Estate, New Delhi.
Where the clarification carried on in above paragraph 2 is not conclusive, the importing Party may, upon informing the exporting Party and with the knowledge of the importer concerned and with the consent of the exporter or manufacturer concerned, visit the exporter or manufacturer concerned for the purpose of verifying the preference claim. If no consent is given by the exporter or manufacturer concerned within a period of 45 days, the importing party may disallow the tariff preference for the particular Certificate of Origin.
The principal notification No. 207/89-Customs, dated the 17th July, 1989, was published in the Gazette of India vide number G.S.R. 702 (E), dated the 17th July, 1989 and was last amended vide notification No. 45/92-Customs, dated the 1st March, 1992[G.S.R. 155(E), dated the 1st March, 1992.
Whereas on the basis of the aforesaid findings of the designated authority, the Central Government had imposed a provisional anti-dumping duty on the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 151/2000-Customs, dated the 26th December, 2000 [G.S.R. 931(E), dated the 26th December, 2000], published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 26th December, 2000.
Whereas in the matter of import of vitrified and porcelain tiles, other than vitrified industrial tiles (hereinafter referred to as the subject goods), falling under headings 6907 or 6908 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People’s Republic of China and United Arab Emirates (hereinafter referred to as the subject countries) and imported into India, the designated authority vide its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 5th February, 2003.
Therefore, in exercise of the powers conferred by sub sections (1) and (5) of section 9A of the said Customs Tariff Act read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.29/2002-Customs, dated the 27th March, 2002.
The principal notification No.39/96-Customs dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 291 (E), dated the 23rd July, 1996 and was last amended by notification No.49/2004-Customs, dated the 23rd March, 2004 [G.S.R.211 (E), dated the 23rd March 2004].
