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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


Everything about Authorised Economic Operator (AEO) Programme

Custom Duty : Learn about the Authorised Economic Operator (AEO) Programme, its benefits, eligibility, application process, and impact on intern...

March 31, 2025 573 Views 1 comment Print

What is AEO Certification and How It Benefits Businesses?

Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...

February 20, 2025 1365 Views 0 comment Print

Ekal Anubandh | Single Unified Multi-Purpose Electronic Bond

Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...

February 19, 2025 1197 Views 1 comment Print

Special Valuation Branch under customs & Its Role in Related Party Valuation

Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...

February 18, 2025 1554 Views 2 comments Print

Streamlined Electronic Customs Refund Processing Updates

Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...

February 18, 2025 594 Views 0 comment Print


Latest News


CBIC to Enable E-Processing for Import/Export via Air

Custom Duty : CBIC to introduce electronic processing for import/export via personal carriage at select airports from May 2025, covering gems, j...

April 3, 2025 333 Views 0 comment Print

Reduction of Import Duties/Taxes on Life-Saving Drugs for Rare Diseases

Custom Duty : Learn about import duty exemptions on life-saving drugs for rare diseases, including GST benefits, applicable conditions, and proc...

March 16, 2025 210 Views 0 comment Print

Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 375 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 2580 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 1203 Views 0 comment Print


Latest Judiciary


CAAR Ruling on VCU/PCU Classification for EVs

Custom Duty : CAAR Mumbai classifies EV VCU/PCU controllers. Ruling rejects 8537, 8543, 9032; classifies as parts under 87089900 (3/4 wheelers) ...

April 19, 2025 9 Views 0 comment Print

Ethyl Benzene is isomer of xylene hence classified under CTH 29024400

Custom Duty : CESTAT Kolkata held that Ethyl Benzene is isomer of xylene and hence correctly classifiable under Customs Tariff Heading [CTH] 290...

April 18, 2025 51 Views 0 comment Print

Additional duty leviable even if goods are exempted from basic customs duty: Madras HC

Custom Duty : Madras High Court held that the goods imported, even though exempted from basic customs duty, may still be subject to levy of add...

April 18, 2025 93 Views 0 comment Print

No Penalty & Redemption Fine Under 2023 Amnesty Scheme for Export Obligation Non-Compliance

Custom Duty : CESTAT Mumbai rules no penalty for unmet EPCG export duties under amnesty scheme. Duty paid, fines waived....

April 17, 2025 114 Views 0 comment Print

Delhi HC Asks CBIC to Revisit Vedanta’s Drawback Plea on Clean Energy Cess

Custom Duty : Delhi High Court directs CBIC to reconsider Vedanta's duty drawback claim on clean energy cess, citing lack of reasons for rejecti...

April 17, 2025 84 Views 0 comment Print


Latest Notifications


Drawback Rates Revised for Select Tariff Items

Custom Duty : Customs notification updates drawback rates for items under Chapter 71, including tariff codes 711301, 711302, and 711401, effecti...

April 19, 2025 12 Views 0 comment Print

Dholera Notified as Customs Port for Trade Operations

Custom Duty : Dholera in Gujarat is now a notified customs port for import and export operations, as per CBIC Notification No. 25/2025-Customs (...

April 16, 2025 345 Views 0 comment Print

Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver wef 16.04.2025

Custom Duty : CBIC updates tariff values for palm oils, metals, and areca nuts under Customs Act; changes effective from April 16, 2025, as per ...

April 16, 2025 141 Views 0 comment Print

JNCH Rescinds Notice on Bangladesh Export Transshipment

Custom Duty : JNCH withdraws Public Notice 101/2024 regarding Bangladesh export cargo transshipment via Nhava Sheva, effective immediately....

April 11, 2025 153 Views 0 comment Print

SEZ Duty Payment via TR6 Challan Temporarily Allowed

Custom Duty : Developers and IT/ITeS SEZ units may use TR6 challan for duty payments instead of ICEGATE until further notice from DG(Systems) or...

April 10, 2025 249 Views 0 comment Print


Custom/NDPS Proceedings cannot be quashed for Typographical Error: Madras HC

November 30, 2023 672 Views 0 comment Print

Madras High Court’s judgment on Naveen Kumar’s case involving Customs Act violations. Learn about the typographical error issue and the court’s decision. Full text of the judgment provided.

Madras HC Ruling on Gold Smuggling Abetment & Violation of Natural Justice

November 30, 2023 447 Views 0 comment Print

Explore the Madras High Court’s judgment in the case of Vikas Sharma vs Additional Commissioner of Customs, addressing penalties on a Customs Officer for abetting gold smuggling. The court examines challenges related to the denial of mandated opportunities under Section 112(a)(i) of the Customs Act, emphasizing principles of natural justice. Read the full text for an in-depth analysis and the court’s directive on seeking statutory remedies.

EOU permitted to destroy obsolete goods on payment of duty on scrap value

November 30, 2023 1290 Views 0 comment Print

CESTAT Bangalore held that destruction of obsolete goods allowed to EOU on payment of duty on scrap value. Accordingly, held that when goods are destroyed EOU is not liable to pay duty on original value at the time of import.

Madras HC Directs Release of Gold After Custom Duty Payment

November 30, 2023 486 Views 0 comment Print

Read the full text of the judgment/order from the Madras High Court regarding the withholding of gold imported by Mudra Precious Metals Pvt. Ltd. Without customs duty payment. The court directs the release of goods after the petitioner agrees to pay 100% duty under protest. Get insights into the case and the court’s decision.

No Malafide Intent Found: Allegation of Suppression in SCN Not Sustainable

November 30, 2023 378 Views 0 comment Print

In a significant decision, CESTAT Mumbai quashes customs duty demand on the export of polyurethane polyvinyl chloride soles of footwear, citing the absence of malafide intention. Explore the full text of the CESTAT order, key facts, and the legal analysis leading to the conclusion.

Madras HC directs department to verify & Rectify Shipping Bill Error

November 30, 2023 405 Views 0 comment Print

Explore the Madras High Court’s judgment/order in K.G.Denim Ltd. vs. Commissioner of Customs, addressing an inadvertent error in 87 shipping bills. Learn about the court’s direction to inspect documents and the timeline set for resolution.

Limitations on Customs Officers: Lack of Authority to Declare Property Titles

November 30, 2023 501 Views 0 comment Print

It’s pivotal to note that the Customs Officers are not clothed with authority and power to decide on and declare the title of the properties of any kind. This point becomes a crucial aspect of the Defense’s argument, questioning the competence of the authorities making assertions on ownership.

Department not provided details of computation of demand of duty: CESTAT directs re-adjudication

November 29, 2023 345 Views 0 comment Print

CESTAT Ahmedabad orders re-adjudication of a 6.7 Cr excise duty demand on Haryana Steet Glass Limited for sheet glass clearance to DTA due to lack of document analysis.

Quantity of bulk liquid cargo actually received into a shore tank should be the basis for payment of customs duty

November 29, 2023 558 Views 0 comment Print

Explore the Chemplast Sanmar Ltd. vs. Commissioner of Customs case. Learn why the quantity of bulk liquid cargo in the shore tank determines assessable value for customs duty.

Exemption of deposits from provisions of Section 51 of Customs Act, 1962

November 29, 2023 615 Views 0 comment Print

Explore the latest changes in Customs Act with Notification No. 88/2023-Customs (N.T.) dated 29th November, 2023. Key amendments, effective date, and impact discussed

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