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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


Customs Valuation Framework Under Section 14 and CVR, 2007

Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...

July 11, 2026 207 Views 0 comment Print

MOOWR Scheme: A Game Changer for Indian Manufacturers

Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...

July 3, 2026 1572 Views 1 comment Print

Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 681 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 6981 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

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...

May 13, 2026 10788 Views 0 comment Print


Latest News


CBIC Extends Customs Duty Exemption Till 15 July 2026 Due to West Asia Supply Disruptions

Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...

July 2, 2026 330 Views 0 comment Print

India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 480 Views 0 comment Print

₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 582 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2874 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 675 Views 0 comment Print


Latest Judiciary


CAAR Rejects Ruling on Roasted Areca Nut Classification Citing Madras HC Decision

Custom Duty : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...

July 13, 2026 147 Views 0 comment Print

Samsung ‘Moving Style’ Classifiable as ‘Other Monitor’ Under CTH 8528: CAAR Delhi

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...

July 13, 2026 120 Views 0 comment Print

TrackMan 4 & TrackMan iO Classifiable as Other Golf Equipment Under CTH 9506: CAAR Delhi

Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...

July 13, 2026 114 Views 0 comment Print

Statutory Appeal Is Proper Remedy Against Customs Redemption Fine & Penalty: Madras HC

Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...

July 12, 2026 126 Views 0 comment Print

Royalty Addition to Import Value Set Aside as Not a Condition of Sale: CESTAT Chennai

Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...

July 12, 2026 123 Views 0 comment Print


Latest Notifications


CBIC Discontinues Manual Container Documents Under Notification 104/94-Customs

Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...

July 13, 2026 213 Views 0 comment Print

CBIC Empowers Board to Extend Two-Year Re-Export Period for Duty-Free Event Imports

Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...

July 11, 2026 363 Views 0 comment Print

CBIC Extends Anti-Dumping Duty on Chinese Arylides Till 13 January 2027

Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...

July 11, 2026 126 Views 0 comment Print

CBIC Revises List of Goods Eligible for BCD Exemption for Lithium-Ion Cell Manufacturing

Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...

July 9, 2026 633 Views 0 comment Print

CBIC Grants Nil BCD on Goods for Mobile Phone Inductor Coil Modules Until March 2029

Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...

July 9, 2026 441 Views 0 comment Print


Affixation of MRP on packages containing quantity more than 25 Kgs not mandatory

August 12, 2025 672 Views 0 comment Print

CESTAT Chennai held that affixation of MRP on packages of imported goods containing quantity of more than 25 Kgs is not mandatory. Hence, differential duty demand for non-affixation of MRP cannot be sustained.

HC Ruling Bars Renewal of Apple India’s Advance Classification Order: CAAR Mumbai

August 12, 2025 546 Views 0 comment Print

Apple India’s request to amend a customs ruling on the classification of its HomePod was denied. The Customs Authority cited a previous court decision on similar devices.

Automotive Inverter Assembly Units Classifiable Under 85044090: CAAR Delhi

August 12, 2025 939 Views 0 comment Print

CAAR Delhi classifies Mitsubishi Electric’s Inverter Assembly Units for hybrid vehicles under 8504 40 90 and confirms eligibility for duty exemption under India-Japan CEPA.

Absolute confiscation of detained personal jewellery of traveller directed to be released

August 11, 2025 432 Views 0 comment Print

Delhi High Court held that absolute confiscation of four gold bangles without even permitting payment of any duty, redemption fine or penalty seems to be an extreme measure hence detained gold bangles being personal jewellery are directed to be released.

Gold imported beyond permissible limit of 1Kg amounts to prohibited items: Madras HC

August 11, 2025 696 Views 0 comment Print

Madras High Court held that petitioners are not entitled for payment of fine in lieu of confiscation since gold imported beyond the permissible limit of 1 Kg is to be treated as prohibited items as per the provisions of section 2(33) of the Customs Act.

Customs Act Inapplicable to Gold Seized from Transit Passenger

August 10, 2025 891 Views 0 comment Print

CESTAT Delhi rules Customs Act not applicable to gold seized from a transit passenger from Bangkok to Dubai via New Delhi, overturning confiscation and penalty.

Release Undeclared Seized Gold on Payment of Fine & Warehousing Charges: Delhi HC

August 10, 2025 762 Views 0 comment Print

Delhi High Court permits release of 64-gram gold piece seized for non-declaration, directing payment of fine and penalty, and re-export, as per Customs order.

Finality of Customs Assessment Bars Refund Claim: CESTAT Delhi

August 10, 2025 531 Views 0 comment Print

CESTAT Delhi affirms rejection of refund for Diamond Mink Blankets, citing finality of assessment and Supreme Court precedent in ITC Ltd. case.

CESTAT Chandigarh quashes Wine Warehouse License Cancellation

August 8, 2025 519 Views 0 comment Print

CESTAT Chandigarh overturns public bonded warehouse license cancellation for wine stock discrepancies, deeming it too harsh while upholding a Rs. 4 lakh penalty.

Delhi HC Upholds CA Certificate for Customs Duty Refund

August 8, 2025 1059 Views 0 comment Print

Delhi High Court upholds that an Adjudicating Authority cannot reject a refund of excess customs duty if a Chartered Accountant’s certificate confirms the duty was not passed on to consumers.

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