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...
The matter has been examined by the Board and it has been decided that in all of the cases , where samples are required to be sent for testing hazardous dyes to Textiles Committee laboratory under the Ministry of Commerce , the testing for composition ,i.e, texturised/non-texturised , should also be done at Textiles Committee laboratory to avoid duplication of work.
The Principal Notification was published in the Gazette of India vide Notification No. 62/94-Customs (NT), dated the 21st November, 1994 (S.O. 829 (E), dated the 21st November, 1994) and lastly amended by Notification No. 15/2004-Customs (NT) dated 9th February, 2004.
The Principal notification was published in the Gazette of India, Extraordinary, vide notification No. 36/2001- CUS (N.T.), dated, the 3rd August, 2001 [S.O 748 (E), dated, the 3rd August, 2001] and was last amended vide notification no. 24/2004-Cus. (N.T.), dated the 25th February, 2004 [S.O.236(E), dated, the 25th February, 2004].
The matter has been examined by the Board. It may be mentioned that in case of classification disputes, by & large, option is given for provisional clearance/assessment , if the inquiries are going to take time. However, the Board desires that a disputed or offending consignment should also not be held up unless its import/clearance is totally prohibited or banned under any law for the time being in force [E.g. PFA,CITES, Weight & Measures Act,etc.] or where prosecution is contemplated.
The principal notification No. 115/2003-CUSTOMS, dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R 574 ( E), dated the 22nd July, 2003 and was last amended by notification No. 182/ 2003-CUSTOMS, dated the 31st December, 2003 [G.S.R. 982 (E), dated the 31st December, 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.
The principal notification No. 113/2003-CUSTOMS, dated the 22nd July, 2003 was Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R 572 (E), dated the 22nd July, 2003 and was last amended by notification No. 180 /2003-CUSTOMS, dated the 31st December, 2003.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118(E), dated the 1st March, 2002] and was last amended by notification No.39/2004-Customs, dated the 26th February, 2004 [G.S.R. 138 (E), dated the 26th February, 2004].
The principal notification was published in the Gazette of India vide G.S.R. 276(E), dated the 1st April, 2003 and was last amended vide Notification No.12/2004-Cus.(N.T.) dated 29th January, 2004, published in the Gazette of India (Extraordinary) with G.S.R. No.86(E) dated 29th January, 2004.
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. 117 /2003-CUSTOMS (N.T), dated the 31st December, 2003 [G.S.R 976 (E), dated the 31st December, 2003].
