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 so far as ICRISAT notification is concerned (copy enclosed for ready reference), whole Article II has been extended and, therefore, the exemption for official use where claimed subject to same conditions as for United Nation mentioned in section 7(b) will be admissible. Please acknowledge receipt of this Circular. Difficulties faced if any, in the implementation of the instructions may be brought to the notice of the Board.
Silk & Rayon Textiles Export Pi-emotion Council and Indian Spinners”” Association have represented to the Board that certain exporters of man-made power loom processed fabrics are using the input – grey fabric imported i-nder Advance Licence/DEEC Scheme and DFRC-cum Drawback Scheme and are availing Central Excise allocations of All industry Rates of Drawback, available to such man-made fabrics. This facility is being availed despite the fact that the input “grey fabric” does not suffer any Excise Duty/Countervailing Duly. Such a practice has led to unintended accrual of drawback benefits.
It is brought to the notice of the Board by Air Cargo Commissionerate, Delhi that certain exporters are attempting to export various populated cards like COT SML Card, COT, Power Card, COT Transport Card, COT PSTN Line Card etc. which are used in telecom transmission equipments, and availing DEPB benefit for such exports under DEPB entry at S.No.39.
Representations have been received from the trade that the field formations are not permitting drawback to the exports of Handicrafts/ Artwares of composite materials and also on the articles of composite materials, involving brass as a constituent material.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 16/2000-Customs, dated the 1st March, 2000 [G.S.R. 168 (E), dated the 1st March, 2000] and was last amended by Notification No. 142/2000 – Customs, dated the 21st November, 2000 [G.S.R. 881 (E), dated the 21st November, 2000].
Therefore, in exercise of the powers conferred by section 9A of the said Customs Tariff Act, read with sub-rule (4) of rule 18 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995.
WHEREAS on the basis of the aforesaid final findings of the designated authority, the Central Government has imposed anti-dumping duty vide notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.42/2000-Customs dated the 11th April, 2000, [G.S.R.330 (E), dated the 11th April, 2000] published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 11th April, 2000.
WHEREAS on the basis of the aforesaid findings of the Designated Authority, the Central Government had imposed an anti-dumping duty vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2000-Customs, dated the 6th April, 2000 [G.S.R. 318 (E), dated the 6th April, 2000], published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 6th April, 2000.
WHEREAS in the matter of import of Aniline falling under sub-heading No. 2921.41 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the European Union, the designated authority, vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 21st November, 2000.
WHEREAS in the matter of import of Strontium Carbonate, falling under sub-heading No. 2836.92 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from the People’s Republic of China, the designated authority vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 15th November, 2000.
