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 exercise of the powers conferred by sub-section (1) of Section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi to be the Commissioner of Customs(Port), Kolkata, Commissioner of Customs, Kandla, or, as the case may be, Commissioner of Customs (Imports), Mumbai for the purpose of adjudicating the show cause notice No.50D/25/98-CI, dated 11th February, 2002 issued by the Additional Director General, Directorate of Revenue Intelligence, New Delhi to the below mentioned parties, namely.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Pune to be the Commissioner of Customs, Goa for the purpose of adjudicating the Show Cause cum Demand Notices pertaining to M/s. Ayesha Exports, D/5-5, Model Town -III, New Delhi – 110 009 and M/s. Kazal Impex, Delhi – 110 009, issued vide F.No.DRI/BZU/C/34/2001, dated the 12th November, 2001 by the Directorate of Revenue Intelligence, Mumbai Zonal Unit.
In exercise of powers conferred by sub-section (2) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 13 and 20 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 Ministry of Finance (Department of Revenue), No. 105/2001-Customs, dated the 10th October, 2001 [G.S.R. 769 (E), dated the 10th October, 2001], except as respects things done or omitted to be done before such rescission.
(a) Acrylic Yarn had been exported to India from Nepal below its normal value; (b) the Indian industry had suffered material injury and was being threatened with further injury; (c) the injury had been caused by the dumped imports from Nepal
AND WHEREAS on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on the said thermal sensitive paper vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 127/2001-Customs, dated the 21st December, 2001, [G.S.R. 915 (E), dated the 21st December, 2001]
The principal notification No.21/2002 – Customs dated the 1st March ,2002 -was published in the Gazette of India, (Extraordinary ) vide GSR No.118(E) , dated , the 1st March, 2002 and last amended by notification No.70/2002- Customs dated, the 11th July, 2002 published in the Gazette of India (Extraordinary) vide GSR No. 490 (E) dated the 11th July, 2002.
I am directed to refer to Board’s Circular No. 40/2002-Cus., dated 17/7/2002 on the above-mentioned subject, wherein various issues involved in finalisation of provisional assessment
The principal notification No. 91/2001-Customs, dated the 7th September, 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 649 (E). dated the 7th September, 2001 and was last amended vide notification No. 8/2002-Customs dated the 18th January, 2002.
It is clarified here that the term ‘Dyed made-ups’ shall also include ‘Natural dyed made-ups’ and natural dyed made-ups should not be confused with ‘Grey made-ups’.
Whereas the Central Government is of opinion that the incidence of duty and interest, if any, paid on such duty on export of Iron Ore concentrate and pellets during the period on and from March, 1992 to February, 1993, has not been passed on by M/s Kudremukh Iron Ore Company Limited, II Block, Koramangala, Bangalore to any other person.
