Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
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 : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
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...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
The Tribunal classified AKD Wax under Heading 34049090 based on test reports and HSN notes. However, it held that prolonged departmental acceptance of an earlier classification defeated allegations of suppression.
The Tribunal held that the adjudicating authority failed to properly analyse BIS guidance documents and the applicable Quality Control framework. The matter was remanded for fresh consideration through a reasoned order.
The Tribunal held that test reports from two live consignments could not be mechanically applied to past imports without separate evidence. Each Bill of Entry was treated as an independent assessment.
The Mumbai Bench of CESTAT held that proceedings arising from the same investigation and based on identical evidence could not be reopened after earlier orders had attained finality. The Tribunal upheld the order dropping the show cause notice.
The Chennai Bench of CESTAT held that preferential duty benefits under the Indo–Thailand FTA could not be denied by unilaterally rejecting a Certificate of Origin. The Tribunal ruled that authorities must follow the verification procedure prescribed under the Interim Rules of Origin.
CESTAT Chennai held that SAD refund cannot be denied when original files were misplaced by the department and substantive conditions stood satisfied. Procedural defects in reconstructed invoices were held insufficient to defeat refund entitlement.
CBIC directed field officers to implement MeitY’s revised registration requirements for standalone hard disk drives. The new framework becomes applicable to specified HDDs from 05 November 2026.
Equipment using three-phase power, higher current ratings, larger dimensions, or heavier configurations may be exempt from compulsory registration if annual imports or production remain below 100 units per model.
CAAR Mumbai held that CKD kits comprising discrete electronic components could not be classified as motherboards under CTH 8473 30 20 because they lacked the essential character of finished motherboards at the time of importation.
CBIC has continued existing tariff values for edible oils, precious metals, brass scrap, and areca nuts under Notification No. 54/2026-Customs (N.T.). The decision ensures continuity in customs duty calculations by avoiding any changes in valuation benchmarks.
