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Custom Duty

Custom Duty Meaning, Calculators, Rules, exemptions  Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty

Latest Articles


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 174 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 3003 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

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...

May 13, 2026 4998 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 609 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 834 Views 1 comment Print


Latest News


₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 390 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2400 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 570 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1425 Views 0 comment Print


Latest Judiciary


CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 78 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 114 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 75 Views 0 comment Print

Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai

Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...

May 22, 2026 81 Views 0 comment Print

Past GST Cancellation Cannot Justify Customs Broker License Revocation: CESTAT Delhi

Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...

May 22, 2026 99 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 93 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 99 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 534 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 183 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 387 Views 0 comment Print


Lending of IEC is not an offence under Customs Act hence penalty u/s. 114AA deleted

July 7, 2025 774 Views 0 comment Print

CESTAT Delhi held that lending of IEC Code is not an offence under the Customs Act. Accordingly, penalty under section 114AA of the Customs Act imposed for the same is not sustainable and liable to be set aside.

Import of PVC Regrind not restricted under Foreign Trade Policy

July 7, 2025 669 Views 0 comment Print

CESTAT Chennai held that that the PVC Regrind is a single thermoplastic material and cannot be classified as waste/scrap. Thus, import of PVC Regrind is not restricted under Foreign Trade Policy.

Customs Review application dismissed as no mistake or error apparent on face of record: Madras HC

July 5, 2025 285 Views 0 comment Print

Madras High Court held that the scope of review being very limited, the review application is dismissed as there is no error apparent on the face of the impugned judgment. Writ petition disposed of, accordingly.

Order for denial of Duty Drawback Claim of 2015 was quashed in absence of issuance of mandatory deficiency memo u/r 13(3)(a)

July 3, 2025 834 Views 0 comment Print

According to assessee, these claims were arbitrarily “zeroed out” in June 2018 without any speaking order or prior intimation, and without issuing a deficiency memo highlighting the alleged deficiencies in the claims.

CBIC Extends CVD on Copper Wire from 4 Indonesia, Malaysia, Thailand & Vietnam

July 3, 2025 1407 Views 0 comment Print

India’s Finance Ministry imposes countervailing duty on Continuous Cast Copper Wire Rods from Indonesia, Malaysia, Thailand, and Vietnam for five years.

Advance authorization benefits available on import of decalcified fish scale

July 3, 2025 585 Views 0 comment Print

Kerala High Court held that import of decalcified fish scale is eligible for the benefit of advance authorization scheme. Thus, benefit of advance authorization cannot be denied by the department.

Customs to Verify Plastic Importers on EPR Portal

July 2, 2025 2391 Views 0 comment Print

Customs officials are instructed to verify the registration of plastic raw material importers on the Centralized EPR Portal for Plastic Packaging, as mandated by amended Plastic Waste Management Rules, 2024.

Penalty on customs broker justified for failure to intimate department about mis-declaration

July 2, 2025 645 Views 0 comment Print

CESTAT Chennai held that imposition of penalty under Regulation 18 of the Customs Broker Licensing Regulations, 2013 [CBLR] justified as Customs Broker failed to intimate department about mis-declaration of weight in imported goods. Accordingly, appeal dismissed.

Royalty payment not includible in assessable value as not connected with sale condition

July 2, 2025 990 Views 0 comment Print

CESTAT Chennai held that royalty payment not connected with the condition of sale is not includible in the assessable value. Hence, invocation of rule 10(1)(c) of the Customs Valuation Rules, 2007 not justified.

Royalty not related to imported goods not includible in transaction value u/r 10(1)(c) of Customs Valuation Rules

July 1, 2025 1053 Views 0 comment Print

CESTAT Chennai held that royalty fixed at percentage of net sales is not includible in transaction value of goods imported under rule 10(1)(c) of the Customs Valuation Rules, 2007 as royalty paid is not related to imported goods. Accordingly, appeal of assessee allowed.

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