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 : The Court held that retention of seized cash beyond six months is illegal if the extension order under Section 110(2) of the Custo...
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 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...
Therefore, requested to consider all requests for waiver of interest on the customs duty in respect of warehoused goods keeping in mind the aforesaid guidelines of the Board and taking into consideration all the relevant rules and regulations which are applicable.
The Apex Court has held that even in respect of a separately chemically defined compound, if it is a pesticide/insecticide it will be classified under heading 3808 of the Central Excise Tariff (which is identical to the corresponding heading of the Customs Tariff) and not under Chapters 28 or 29.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.110/2004-NT-Customs, dated the 27th September, 2004 [S.O.1052(E), dated the 27th September, 2004], the Board hereby determines for the purposes of said section relating to export goods.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.109/2004-NT-Customs, dated the 27th September, 2004 [S.O.1051(E) dated the 27th September, 2004], the Board hereby determines for the purposes of said section, relating to imported goods.
Further, the field formations have also expressed doubts regarding para 4(i) of the Board’s Circular No.56/2004-Cus, dated 18.10.2004 as to whether in such cases the containers should be allowed to be removed after payment of Customs duty or in bond . It is clarified that such facility has been provided to manufacturer importers of metals scrap which have landed on or before 25.10.2004.
In exercise of the powers conferred by clauses (a) of section 152 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, (Department of Revenue), No. 33/94-CUSTOMS(NT), dated the 1st July 1994, namely:-In the said Notification, in the Table A, in item (ii), for the words “rupees fifteen lakhs”, the words “rupees two Crores” shall be substituted.
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 Custom House, Air Cargo Complex, New Delhi, to act as; ( i ) Commissioner of Customs, Inland Container Depot, Tughlakabad , New Delhi; (ii) Commissioner of Customs, Jamnagar ; (iii) Commissioner of Customs, Kandla ; (iv) Commissioner of Customs (Ports), Chennai; and (v) Commissioner of Central Excise, Faridabad , for the purpose of adjudicating the matters relating to Show Cause .
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 Custom House, Air Cargo Complex, New Delhi, to act as, ( i ) Commissioner of Customs(Imports), Mumbai, (ii) Commissioner of Customs, Inland Container Depot, Tughlakabad , New Delhi, (iii) Commissioner of Customs(Imports), Nhava Sheva ; (iv) Commissioner of Customs (Port), Customs House, Kolkata ; and (v) Commissioner of Central Excise, Faridabad , for the purpose of adjudicating the matters relating to Show Cause Notices pertaining to M/S. Tirupati Trading Company, New Delhi and M/S Tanisha Trading Company, New Delhi.
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(Adjudication), New Customs House, Mumbai to act as Commissioner of Customs(Imports), Jawahar Customs House, Nhava Sheva and Commissioner of Customs (Export Promotion), New Customs House, Mumbai for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s. Far East Exports, Room No.602, 15/D, Khwaja Manzil , 6th Floor, Nishanpada Road, Dongri , Mumbai issued vide, F. No. DRI/NS/INT-2/2003, dated the 17th May, 2004, by the Additional Director General, Directorate of Revenue Intelligence, Mumbai Zonal Unit, Mumbai.
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 (Adjudication), New Customs House, Mumbai, to act as Commissioner of Central Excise and Customs, Daman; Commissioner of Customs(Exports), Nhava Sheva and Commissioner of Central Excise and Customs, Surat -II for the purpose of adjudicating the matters relating to Show Cause Notices pertaining to M/s. Aditya Recycling Private Limited, Navsari issued vide F.No.DRI/BZU/G/8/2003-Aditya, dated the 23rd March, 2004.
