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...
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 rescinds the notifications of the Government of India in the Ministry of Finance (Department of Revenue), number 117/94-Customs, dated the 27th April, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 417(E), dated the 27th April, 1994 except as respect things done or omitted to be done before such rescession.
WHEREAS in the matter of import into India of Green Veneer Tape falling under Chapter 48 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) (hereinafter referred to as “the subject goods”), originating in, or exported from, Chinese Taipei (hereinafter referred to as “the subject country”), the designated authority vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23rd May, 2003.
In exercise of powers conferred by sub-section (1) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No. 20/1998-Customs, dated the 5th May, 1998, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 5th May, 1998 vide No. G.S.R. 239(E), dated the 5th May, 1998, except as respects things done or omitted to be done before such rescission.
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 exercise of the powers conferred by sub-clause (i) of sub-section (3) of section 14 of the Customs Act, 1962 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, 1962.
Goods specified against S.No. 173A of the table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs dated 1st March, 2002
THEREFORE, in exercise of the powers conferred by section 9A of the said Customs Tariff Act read with rules 18, 20 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government after considering the aforesaid final findings in review of the designated authority, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.35/99-Customs, dated the 17th March, 1999.
In case of recommendation of anti-dumping duty after completion of the said review by the designated authority, the importer shall be liable to pay the amount of such anti-dumping duty recommended on review and imposed on all imports into India of vitrified/porcelain tiles from M/s Nanhai Shanyuan Qulian Construction Ceramics Co. Ltd., China, producer and M/s Prestige General Trading, Dubai, UAE as exporter, from the date of initiation of the said review.
Therefore, it is clarified that the term “Cellular Phone” in notification no. 21/2002 Cus(Sl. 313) dated 1.3.2002 covers only hand held mobile phones working on cellular technology. This notification does not cover either fixed wireless terminals or fixed wireless telephones working on cellular technology.
In view of the above, it is clarified that no customs duty or anti-dumping duty should be charged on the amount of Coke Breeze cleared from the factory. However, if the amount of coke breeze is more than 5%, the Assistant Commissioner/Deputy Commissioner concerned should enquire into it and take decision on merits.
The principal notification No.30/97-Customs dated, the 1st April, 1997 was published in the Gazette of India, Extraordinary vide GSR 186 (E) dated, the 1st April, 1997 and was lastly amended by Notification No.125/2002-Customs vide GSR 760(E) dated, the 12th November, 2002.
