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...
The principal notification 26/99-Customs dated the 28th February 1999 was published in the Gazette of India, Extraordinary vide G.S.R 162 (E) dated the 28th February 1999.
The principal notification No. 30/97-Customs (N.T.), dated 7th July, 1997 was published in Gazette of India Extraordinary Part-II, Section 3, sub-section (i), dated 7th July, 1997 under GSR 366(E) and was last amended vide notification No. 60/2000-Customs (N.T.), dated 10th October, 2000 published in Gazette of India Extraordinary Part-II, Section 3, sub-section (i), dated the 10th October, 2000 under GSR 780(E), dated the 10th October, 2000.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue) No.19/90- Customs (N.T.), dated the 26th April, 1990, the Central Government appoints the officers mentioned in Column (2) of the Table below to be the Commissioner of Customs, the officers mentioned in column (3) thereof to be the Additional Commissioners or Joint Commissioners of Customs and Officers mentioned in column (4) thereof to be the Deputy Commissioners or Assistant Commissioners of Customs for the areas mentioned in the corresponding entry in column (1) of the said Table with effect from the date to be notified by the Central Government in the Official Gazette.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue) No.29/97-Customs (N.T.), dated the 7th July, 1997, the Central Government appoints the officers mentioned in column (2) of the Table below to be Commissioner of Customs (Appeals), and such officers shall have the jurisdiction in relation to an order or decision of the officer subordinate to the officer as mentioned in the column (3) of the said Table with effect from the date to be notified by the Central Government in the Official Gazette
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in supersession of notifications of the Government of India in the Ministry of Finance (Department of Revenue) No.13/89-Customs (N.T.), dated the 9th March, 1989 and No. 27/97-Customs (N.T.), dated the 7th July, 1997, the Central Government appoints the officers mentioned in column (3) of the Table below to be the Commissioners of Customs, the officers mentioned in column (4) thereof to be the Additional Commissioners of Customs or Joint Commissioners of Customs, the officers mentioned in column (5) thereof to be the Deputy Commissioners of Customs or Assistant Commissioners of Customs, for the areas mentioned in the corresponding entry in column (2) of the said Table with effect from the date to be notified by the Central Government in the Official Gazette.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue) No.58/97-Customs (N.T.), dated the 24th November, 1997, the Central Government appoints the officers mentioned in column (2) of the Table below to be the Chief Commissioners of Customs, for the areas falling within the jurisdiction of the Commissioner of Customs, or as the case may be, the Commissioner of Central Excise mentioned in the corresponding entry in column (3) of the said Table with effect from the date to be notified by the Central Government in the Official Gazette.
The principal notification No. 12/97-Customs (N.T.) dated the 2nd April 1997 was published in the Gazette of India, Extraordinary Part (II), Section 3 Sub-section (i) vide No. GSR 193 (E), dated the 2nd April, 1997 and was last amended by Notification no. 51/2001-Custom (N.T.) dated the 5th October, 2001, published in the Gazette of India, Extraordinary part (II), Section 3, sub-section (i) vide GSR No. 760 (E) dated the 5th October, 2001.
Import of Indian currency notes and coins by post is not permitted. However, whenever such notes, received by post, are detected by the Customs, the impounded currency
(i) in the case of goods which are re-exported within six months of the date of importation, so much of the duty of customs as is in excess of the amount calculated at the rate of fifteen per cent. of the aggregate of the duties of customs, which would be leviable under the said Customs Act, 1962 or under any other law for the time being in force, read with any notification for the time being in force in respect of the duty so chargeable
The principal notification No.25/99-Customs, dated the 28th February, 1999 was published vide number G.S.R.161(E), dated the 28th February,1999 and was last amended vide notification No.20/2001-Customs,dated the 1st March,2001, G.S.R. 119(E), dated the 1st March,2001.
