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 : CAAR Mumbai held that CKD kits comprising discrete electronic components could not be classified as motherboards under CTH 8473 30...
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 : Government extends countervailing duty on aluminium wire/wire rod imports from Malaysia up to 23 March 2027 through Notification N...
Custom Duty : Government extends anti-dumping duty on aluminium foil from China, Malaysia, Thailand and Indonesia up to 15 December 2026. Notifi...
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...
In view of this, it is hereby clarified that the said goods may henceforth be classified under heading 94.04 of the Customs tariff from the date of issue of this Circular. Board”s circular, till it is in force, is binding on the field formations. Therefore, it may kindly be noted that change of classification of the said goods will only be prospective and assessments of all Bills of Entry filed between 25.10.2001 i.e. the date on which the earlier Circular no. 56/2001-Cus was issued, till the date of this revised circular, will be under CTH 90.19.
The principal notification No. 23/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 120(E), dated the 1st March, 2002 and was last amended vide notification No. 68 /2003-Customs, dated the 30th April, 2003
The principal notification No. 21/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended vide notification No. 67 /2003-Customs, dated the 30 April, 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 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 (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, (52 of 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.
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. The principal notification No.31/97-Customs dated, the 1st April, 1997 was published in the Gazette of India, Extraordinary vide GSR 187(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.
THEREFORE, in exercise of the powers conferred by sub-section (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rule 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 makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 88/98-Customs, dated the 17th November, 1998 [G.S.R. 681 (E), dated the 17th November, 1998], namely.
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.31/2003-NT-Customs, dated the 25th April, 2003.
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.30/2003-NT-Customs, dated the 25th April, 2003.
The principal notification No. 105/99-Customs, dated the 10th August, 1999 was published in the Gazette of India Extraordinary vide G.S.R 582 (E), dated the 10th August, 1999 and was last amended by notification No. 13/2003-Customs, dated the 20th January, 2003.
In order to ensure that Indian nationals entering Nepal are not inconvenienced for the reason of not carrying necessary prescribed documents (as circulated vide Circular No. 55/2002-LC, dated 28.8.2002) or for carrying such prohibited currency notes (as circulated earlier vide Circular No. 81/2000-Cus., dated 3.10.2000) inadvertently or unknowingly alongwith them, you are requested to give wide publicity to the prohibition imposed regarding possession of Indian currency notes of Rs. 1000/-denomination in Nepal under the Nepalese Gazette notification, dated 10.3.2003.
