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 ...
Central Board of Indirect Taxes and Customs amends tariff values for imported goods. This includes changes for edible oils, brass scrap, gold, and silver.
CBIC launches a training program for civil servants, integrates digital test reports for customs, and mandates an annual training plan for its officers.
Commissioner of Customs (Preventive) Vs R.K. Swami Singh (Manipur High Court) Manipur High Court held that appeal is not maintainable since value of alleged seized gold is below the minimum threshold limit for filing an appeal i.e. Rs. 1 Crore as per instruction dated 02.11.2023. Accordingly, appeal dismissed. Facts- On 20.06.2014, the respondent herein was […]
Delhi HC allows an appeal against a customs fraud penalty, directing petitioner to Commissioner (Appeals) and permitting adjustment of a ₹2 crore pre-deposit already paid.
CESTAT Chennai held that claiming an exemption or a certain classification on a bill of entry is not mis-declaration or suppression of facts. Accordingly, demand for duty for the extended period or imposition of fine and penalty, for misdeclaration or suppression of fact not sustained.
CESTAT Hyderabad held that exemption notification no. 57/2000 issued u/s. 25 of the Customs Act, 1962 prevails over CBEC circular and hence since exemption notification does not stipulate that only imported gold should be used to manufacture goods for export there is no such requirement.
Supreme Court held that High Court observation regarding appellant’s advised to importer to mis-declare imported goods is incorrect since it was not a case of mis-declaration but a case of mis-classification. Accordingly, appeal disposed of.
CBIC Circular details new regulations for provisional customs assessments, setting time limits and new procedures for the finalization of cases.
CBIC issued a new circular to restructure trade committees and grievance mechanisms, aiming to enhance efficiency and stakeholder engagement in customs.
CESTAT Chennai held that Adjudicating authority has taken lenient view by levying penalty on Customs Broker for allowing use of license to unauthorised person and not revoking Customs Broker License. Accordingly, order of adjudicating authority upheld.
