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 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 : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...
Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
The issue was mis-declaration of quantity, value, and classification of imported goods. The Tribunal upheld reassessment and duty demand as the importer admitted discrepancies.
The circular addresses handling of export cargo returned due to maritime route disruptions. It allows offloading without Bill of Entry subject to seal verification and mandates recovery of incentives.
The issue involved revision of tariff values for key imported goods under customs law. The notification amends valuation tables to reflect updated international prices, ensuring uniform duty calculation and regulatory consistency.
The Tribunal held that washing, screening, and impurity removal convert ore into concentrate under deeming provisions. As a result, exemption applicable only to ores was denied.
The Court held that provisional attachment under Section 110(5) lapses after six months if not extended. It ruled that failure to pass a timely extension order renders the attachment invalid.
The Tribunal held that goods falling under the excluded category of the notification are not eligible for exemption. The appeal was dismissed as the claim was contrary to the express exclusion provision.
The authority held that penalty under Section 114AA cannot be imposed without proof of knowledge or intent. It ruled that absence of evidence linking the courier to Pakistan-origin goods warranted deletion of penalty.
The Court held that the appellant was not given a chance to contest the legality of seizure. It ruled that such challenge must be permitted in confiscation proceedings to ensure fair hearing.
The tribunal examined whether imported rubber is liable to additional duty equivalent to cess. It upheld the levy by following earlier decisions and the appellant’s own case. The key takeaway is that consistent precedents were applied to sustain the demand.
The tribunal examined whether goods confiscated as prohibited could be cleared domestically after a policy change. It held that beneficial amendments apply retrospectively, allowing home consumption upon payment of duty.
