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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


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 279 Views 0 comment 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 117 Views 0 comment Print

Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...

February 13, 2025 327 Views 0 comment Print

Customs Authorities cannot question MEIS benefits: Delhi HC

Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...

February 7, 2025 321 Views 0 comment Print

Decoding Budget 2025: Customs Amendments Demystified

Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...

February 3, 2025 7515 Views 1 comment Print


Latest News


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 141 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 1794 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 768 Views 0 comment Print

Explanatory Memoranda to Customs & Central Excise Notifications

Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...

February 1, 2025 387 Views 0 comment Print

Budget 2025-26 Customs Proposals: Key Changes

Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...

February 1, 2025 2541 Views 0 comment Print


Latest Judiciary


Madhya Pradesh HC Ruling on DFIA Benefits for Importers

Custom Duty : Madhya Pradesh High Court rules in favor of Global Exim, affirming DFIA benefits for importers. The decision aligns with past judi...

February 18, 2025 24 Views 0 comment Print

Delhi HC Orders Customs to Release Seized Goods Over SCN Issue Failure

Custom Duty : Delhi HC directs Customs to release detained gold, iPhone, and more after failure to issue a Show Cause Notice within six months. ...

February 17, 2025 378 Views 0 comment Print

CESTAT Imposes Penalty for Misclassification & Duty Evasion despite omission by adjudicating authority

Custom Duty : Tribunal imposed a mandatory penalty of ₹15,59,363 under Section 114A of the Customs Act for misclassification and duty evasion,...

February 15, 2025 195 Views 0 comment Print

Owner of car liable to pay customs duty on redemption even if they are not importer

Custom Duty : CESTAT Kolkata held that owner of the car is liable to pay customs duty on redemption of the confiscated vehicle/ car even if the ...

February 15, 2025 63 Views 0 comment Print

CESTAT Mumbai quashes order on royalty inclusion in import valuation

Custom Duty : CESTAT Mumbai sets aside an order adding royalty to import valuation, citing jurisdictional issues and lack of finalized assessmen...

February 14, 2025 171 Views 0 comment Print


Latest Notifications


Customs (On-Arrival Movement for Storage & Clearance) Regulations 2025

Custom Duty : Customs notification introduces regulations for storage and clearance of goods at Authorised Importer premises under the Customs A...

February 17, 2025 492 Views 0 comment Print

Automation of Customs Refunds: Circular No. 05/2025-Customs

Custom Duty : CBIC introduces online Customs refund applications via ICEGATE. Manual refunds allowed till 31st March 2025. Transition ensures tr...

February 17, 2025 288 Views 0 comment Print

CBIC Introduces Ekal Anubandh for Unified E-Bonds

Custom Duty : CBIC launches Ekal Anubandh for unified multipurpose electronic bonds. Streamlines trade processes with SEB and e-bank guarantees ...

February 17, 2025 246 Views 0 comment Print

Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver from 15.02.2025

Custom Duty : CBIC updates tariff values for crude oils, metals, and areca nuts under the Customs Act, effective February 15, 2025. Check revise...

February 16, 2025 123 Views 0 comment Print

Agricultural Infrastructure Development Cess on Bourbon whiskey Revised

Custom Duty : India revises customs duties, imposing 100% duty on most alcoholic beverages and reducing bourbon whiskey duty to 50%, effective i...

February 14, 2025 378 Views 0 comment Print


Classification of Clear Float Glass with Tin Layer – CAAR Mumbai

October 5, 2023 645 Views 0 comment Print

Read full text of the order by Customs Authority of Advance Ruling, Mumbai, on classification of Clear Float Glass with a tin layer and its eligibility for exemption

Court Didn’t Dispense with Pre-deposit Requirement in Non-Rare Case

October 5, 2023 657 Views 0 comment Print

Delhi High Court didn’t invoked power to dispense with the requirement of pre-deposit as the case doesn’t fall in the category of rare and exceptional case. Further, it was found that petitioner was actively involved in evasion of duty and intent the parties to misdeclare imports.

Penalty u/s 117 imposable on Customs Cargo Service Provider for assisting in illegal removal of seized red sander

October 5, 2023 1851 Views 0 comment Print

CESTAT Mumbai held the penalty u/s 117 of the Customs Act, 1962 imposable as appellant being custodian of Container Freight Station not only failed to fulfil the conditions and to abide by the responsibilities reposed on them as Customs Cargo Service Provider (CCSP) by assisting in illegal removal of seized red sanders.

Confiscation of imported rough diamonds unjustified as no verification conducted on suspected faulty certificate

October 5, 2023 552 Views 0 comment Print

CESTAT Mumbai held that confiscation of imported rough diamonds unjustified as if the Kimberly Process Certification was suspected to be faulty the verification should have been initiated with issuing authority.

Classification of Amazon Echo Device C2H4R9 – Customs Authority Ruling

October 5, 2023 738 Views 0 comment Print

Read about Customs Authority’s ruling on classification of Amazon Echo Device C2H4R9, its features, and eligibility for customs duty benefits.

Anomalies in Notification No.52/2003-Cus dated 31.03.2003 pertaining to EOUs

October 4, 2023 2850 Views 1 comment Print

Discover inconsistencies and issues in Notification No.52/2003-Cus dated 31.03.2003 regarding EOUs, their impact, and need for clarifications

Imposition of redemption fine and penalties unwarranted when goods are exported after re-processing

October 4, 2023 465 Views 0 comment Print

CESTAT Chennai held that imposition of redemption fine and penalties when goods were provisionally released, reprocessed and exported after re-processing is unjustified and hence liable to be set aside.

Bombay HC directs Intelligence Officer & DRI to reply in Customs Seizure Case

October 3, 2023 903 Views 0 comment Print

Bombay High Court directs Senior Intelligence Officer and Directorate of Revenue Intelligence to respond in a custom seizure case involving valuable gold bars and coins.

Revocation of customs broker license for failing to collect KYC forms unjustified

October 3, 2023 747 Views 0 comment Print

Delhi High Court held that a penalty of revocation of license for failing to collect the KYC forms unjustly restricts the Appellant’s ability to undertake the business CHA for the entire life. Accordingly, revocation of customs broker license set aside.

CESTAT allows refund of anti dumping duty wrongly paid

October 3, 2023 768 Views 0 comment Print

Read how Posco India successfully secured a refund of wrongly paid anti-dumping duty in a case against C.C.-Kandla, as decided by CESTAT Ahmedabad. Learn about the legal implications.

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