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...
And whereas, the designated authority, vide its final findings notification No.14/51/2002-DGAD, dated the 15th March, 2004, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 16th March, 2004, has come to the conclusion that
In the case under reference to 3. the Board, benefit of Notification No. 51/96-Cus., dated 23-7-1996 was claimed. However, the importing college itself was not registered with DSIR; the importer submitted copy of ‘Certificate of Registration’ issued by DSIR to the University.
The matter has been examined by the Board and it is clarified that the new guidelines issued vide Board’s Circular No.34/2002-Cus, dated 26.6.2002 will not apply to the above categories of cases. However, the conditions and obligations already being discharged by the earlier custodians for such existing air cargo complexes (including courier terminals).
Rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause
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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), vide No. 115/2003-CUSTOMS, dated the 22nd July, 2003.
In exercise of the powers conferred by sub- section (1) of section 3A of the Customs Tariff Act,1975 (51of 1975), the Central Government, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), vide No. 114/2003-CUSTOMS, dated the 22nd July, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section ( i ) vide G.S.R 573 ( E), dated the 22nd July, 2003.
In exercise of the powers conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (6) of the section 3 of the Customs Tariff Act,1975 (51of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), vide No. 113/2003-CUSTOMS, dated the 22nd July, 2003.
The matter has been examined by the Board. It is noted that no appeal has been filed against the decision in the case of Sudharsan Pine Products. It would therefore not be appropriate to ignore it. However, the Deptt. would be within its rights to verify through our missions abroad, or otherwise, the claim of the supplier or the importer (about non-use of power) and till then the assessments could be kept provisional. However, a certificate from the Chamber of Commerce or a Govt. agency of the supplying country.
The principal notification No. 61/2003-CUSTOMS (N.T), dated the 1st August, 2003, was Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R 627 (E), dated the 1st August, 2003 and was last amended by notification No. 28 /2004-CUSTOMS (N.T), dated the 28th February, 2004 [G.S.R 162 (E), dated the 28th February, 2004].
The principal notification No. 53/2003-Customs (N.T.), dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 571 (E), dated the 22nd July, 2003 and was last amended by notification No. 27 /2004-CUSTOMS (N.T.), dated the 28th February, 2004 [G.S.R. 161(E), dated the 28th February, 2004].
