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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


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 180 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 3018 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 5115 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 612 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 837 Views 1 comment Print


Latest News


₹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 390 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 2400 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 570 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1434 Views 0 comment Print


Latest Judiciary


Multifunction Devices Retaining Essential Character of Relays Eligible for Customs Exemption: CESTAT Delhi

Custom Duty : The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continu...

May 24, 2026 12 Views 0 comment Print

CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 81 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 138 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 78 Views 0 comment Print

Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai

Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...

May 22, 2026 81 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 126 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 135 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 543 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 195 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 405 Views 0 comment Print


Solar Inverter Import Alone Ineligible for Custom Duty Exemption: Kerala HC

June 18, 2025 846 Views 0 comment Print

Kerala High Court rules imported inverter units without photovoltaic cells are ineligible for customs duty exemption under Notification No. 12/2012 CE, affirming CESTAT.

Compliance with 151 Indian Standards for Steel Products Effective 16th June 2025

June 18, 2025 6894 Views 0 comment Print

Imported steel and steel products must now adhere to Indian Standards per the 2024 Quality Control Order, effective June 16, 2025.

Bank Guarantee Encashment Not Duty Payment; Unjust Enrichment Doctrine Inapplicable

June 17, 2025 870 Views 0 comment Print

The assessee imported certain quantity of crude degummed soyabean oil of edible grade in bulk at Jamnagar and filed bill of entry on 02.09.2002 seeking clearance of the imported goods for home consumption.

EPCG Exemption Doesn’t Waive Export Obligation for Sericulture Industry: CESTAT Delhi

June 17, 2025 438 Views 0 comment Print

CESTAT Delhi held that EPCG Scheme exemption notification no. 102/2009-Cus dated 11.09.2009 in respect of sericulture industry exempts importer from requirement of maintaining average level of export, however, requirement of export obligation is not exempted.

CAAR Classifies Choline Chloride Feed Grade as Animal Feed Preparation

June 17, 2025 1587 Views 0 comment Print

Mumbai CAAR rules ‘Choline Chloride 60% Corn Cob’ is an animal feed preparation (2309), not a chemical (2923), due to its corn cob carrier.

Vivo’s Flexible Printed Circuit boards falls under CTH 8534 (Printed Circuits): CAAR Delhi

June 17, 2025 828 Views 0 comment Print

Delhi CAAR rules Vivo’s Flexible Printed Circuit boards are classified under CTH 8534 (Printed Circuits), not 8517 (Antenna Parts).

WLPL Eligible for Exemption Under Notification 32/97-Cus, Subject to Re-Export & Value Addition Compliance: CAAR

June 17, 2025 891 Views 0 comment Print

CAAR Delhi allows duty exemption for FOC imports in jobbing, clarifies value addition rules, and emphasizes adherence to existing customs procedures.

Section 112(a)(ii) Penalty on Short-Paid Customs Duty Struck Down by CESTAT Delhi

June 15, 2025 1035 Views 0 comment Print

CESTAT Delhi set aside penalty under Section 112(a)(ii) of Customs Act on Vikas Singh, ruling no conscious evasion for short-paid duty, citing judicial precedents.

Post-Import Conditions inapplicable if no Bond/Guarantee Executed: CESTAT Kolkata

June 15, 2025 513 Views 0 comment Print

CESTAT Kolkata dismisses revenue appeals against Limak-Soma JV, ruling against retrospective application of customs notification amendments for duty recovery.

CESTAT Dismisses Revenue Appeal, Finds No Merit in telecom Software Valuation Dispute

June 15, 2025 366 Views 0 comment Print

CESTAT Chennai rules in favor of ITI Ltd., dismissing a customs appeal on software valuation for telecom imports, finding no misdeclaration.

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