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 Board has accepted the opinion of WCO and MIT. Custom Houses are, therefore, requested to take note of the same and finalise the assessments classifying such goods under CTH 8471.70. Difficulties faced, if any, in the implementation of above instructions, may be brought to the notice of the Board immediately.
The issue and request has been examined and the production and export pattern and system of excise control and duty payment/CENVAT in garment industry also looked into. It is observed that in the case of the goods manufactured by manufacturer-exporters,
The Principal notification was published in the Gazette of India, Extraordinary, vide notification No.148/1994-Customs, dated the 13th July, 1994 [G.S.R.577(E), dated the 13th July, 1994] and last amended by notification No.48/1996-Customs, dated 23rd July, 1996.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 84/97-Customs, dated the 11th November, 1997 [G.S.R. 645(E), dated the 11th November, 1997] and was last amended by notification No. 75/2001-Customs, dated 6th July, 2001.
Wide publicity may be given by issue of a Public Notice in this regard. Difficulties, if any, faced in the implementation of the above instructions, may be brought to the notice of the Board at an early date.
The principal notification was published in the Gazette of India vide notification No. 63/94-Customs (NT), dated 21st November, 1994 (S.O. 830(E), dated the 21st November, 1994) and last amended by notification No. 12/2001-Customs (NT), dated the 22nd March, 2001.
The principal notification No.140/91-Customs, dated the 22nd October 1991, was issued vide G.S.R. 641(E), dated the 22nd October 1991, and was last amended by notification number 56/2001-Customs, dated the 18th May, 2001, issued vide G.S.R.377(E), dated 18th May, 2001.
For the purposes of this notification, rate of exchange applicable for the purposes of calculation of anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for the determination of the rate of exchange shall be the date of presentation of the ” bill of entry” under section 46 of the said Customs Act.
The principal notification was published in the Gazette of India Extraordinary, vide Notification No. 36/2001- Customs, dated the 3rd August, 2001 [S.O.No.748-(E), dated the 3rd August,2001] and was last amended vide Notification No. 40/2001- CUS.(N.T.), dated 28th August, 2001.
1. BOPP film originating in, or exported from the subject countries has been exported to India below its normal value, resulting in dumping; 2. the domestic industry has suffered material injury; 3. the injury has been caused cumulatively by the imports from the subject countries.
