Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
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 : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
The High Court held that prolonged custody and anticipated delay in trial cannot independently justify bail in cases involving commercial quantity narcotics. The statutory requirements under Section 37 continue to govern such applications.
The Delhi High Court discharged contempt proceedings after the petitioner tendered an unconditional apology and undertook not to repeat similar conduct. The Court imposed costs of Rs.3 lakh while censuring the filing of a petition based on false declarations.
CBIC amended Notification No. 36/2001-Customs (N.T.) to revise tariff values for edible oils, precious metals, brass scrap, and areca nuts. The revised values will apply for customs purposes with effect from 16 June 2026.
The Bangalore CESTAT set aside the penalty imposed under the CBLR after finding no admissible evidence that the Customs Broker had neglected its due diligence obligations. The Tribunal held that mere occurrence of illegal export could not establish regulatory violations without supporting proof.
CBIC clarified that accredited laboratory reports submitted by exporters should be accepted without compulsory referral to CRCL in routine cases. The key takeaway is that exporters can benefit from faster customs clearance where no risk concerns exist.
CBIC has exempted Merchant Overtime charges on customs clearance of international cruise passengers and their baggage at 24×7 notified ports. The move aims to facilitate cruise tourism and ensure uniform implementation across customs formations.
P P Jewellers & Diamonds Pvt. Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, examined multiple appeals challenging an order dated 08.01.2024 passed by the Commissioner of Customs (Preventive), Jodhpur. The Commissioner had confiscated seized silver jewellery, confirmed a customs duty demand of ₹1,44,04,165 along […]
The Tribunal held that penalties for abetment could not survive when the actual importer was neither identified nor proceeded against. The absence of a principal offender undermined the charge under Section 112(a).
The Tribunal held that while failures in supervision and due diligence were established, there was no conclusive proof of conscious involvement in fraudulent drawback exports. It upheld forfeiture of security deposit without revoking the licence.
The Tribunal held that the department could not reject a genuine Load Port Chartered Engineer’s Certificate in favour of a local report lacking supporting details. The declared transaction value was restored for customs assessment.
