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 Principal notification was published in the Gazette of India, Extraordinary, vide notification No. 36/2001- CUS (N.T.), dated, the 3rd August, 2001.
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. 65 /2003-CUSTOMS (N.T.), dated the 14th August, 2003.
The principal notification No. 52/2003-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 570 (E), dated the 22nd July, 2003 and was last amended by notification No.64 /2003-CUSTOMS (N.T.), dated the 14th August, 2003.
In the said notification, in paragraph 2, for the figures, letters and words “15th day of October, 2003”, the figures, letters and words “1st day of December, 2003” shall be substituted.
The principal notification No. 43/2003-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 561(E) dated the 22nd July, 2003 and was last amended by notification No.62 /2003- CUSTOMS (N.T), dated the 14th August, 2003.
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. 131/ 2003-CUSTOMS, dated the 14th August, 2003.
The principal notification No. 114/2003-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 573 ( E), dated the 22nd July, 2003 and was last amended by notification No. 130 / 2003-CUSTOMS, dated the 14th August, 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. 129 / 2003-CUSTOMS, dated the 14th August, 2003
The principal notification No. 26/2000-Customs dated the 1st March, 2000, was published in the Gazette of India, Extraordinary, dated the 1st March, 2000, vide G.S.R. 178(E) dated the 1st March, 2000 and was last amended by notification No. 43/2003-Customs dated the 18th March, 2003.
For the purposes of this notification, rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification, issued from time to time, in exercise of the powers conferred by sub-clause ( i ) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
