Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...
Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...
Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...
Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
Custom Duty : Decoding the Bill of entry : Understanding its key terms So Basically a BOE Contains five parts namely , 1. Bill of entry summary...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...
Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...
Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...
Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...
Custom Duty : Delhi High Court held that provisions of section 138(B) of the Customs Act doesn’t provide unfettered right in all cases for cro...
Custom Duty : Delhi High Court held that imposition of condition in case of provisional release of seized goods is discretionary and hence direc...
Custom Duty : Madras High Court held that the Baggage Rule, 2016 will apply only to the baggage and not to the jewellery worn in person. Accordi...
Custom Duty : CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the...
Custom Duty : CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, ...
Custom Duty : New CSD web portal launched for container scanning data and image uploads. Includes officer guidelines, SOPs, and reporting compli...
Custom Duty : Customs office mandates upting mobile numbers and email IDs linked to DPD registration to prevent misuse. Importers must verify ch...
Custom Duty : Learn how to check container scanning status via the CSD web portal at JNCH. Enter container details to verify scanning and examin...
Custom Duty : Customs Commissioner renews Nhava Sheva Freeport Terminal Pvt. Ltd.'s custodianship and CCSP status for 5 years under Customs Act,...
Custom Duty : CBIC amends Customs Notification No. 61/94, adding Rajkot for unloading imported goods and loading export goods under the Customs ...
Madras High Court held that CTH 2008 19 20 specifically covers roasted areca nut / betel nut, accordingly, when there is a specific entry covering a product/commodity, the test of common parlance is irrelevant in determining classification.
CESTAT Delhi held that goods imported are snow goggles and not sunglasses. Accordingly, the goods i.e. snow goggles are classifiable under residual CTH 90049090 as others and cannot fall under CTH 90041000 as sun glasses.
CESTAT Ahmedabad held that despite of various opportunities as department failed to furnish basic documents like SCN and RUDs including relevant correspondence, the value declared by the imports/ respondents is upheld.
On the one hand the Revenue has made demand of central excise duty on goods consumed in the finished goods and on the other hand it is demanding duty on the finished goods which is wrong. Even if there is any duty demand, the same shall be restricted only upon finished goods. The raw material duty cannot be demanded as the same were consumed for intended purpose of manufacture.
Analysis of the case between Honda Siel Power Products and Commissioner of Customs on lawn mowers’ duty & classification. CESTAT Chennai ruling.
CESTAT Bangalore reduces redemption fine to 10% and penalty to 5% for imported used multifunction machines in absence of market value. Detailed analysis of case.
Get insights into implementation of Supreme Court’s directive on ‘pre-import condition.’ Learn about IGST, Compensation Cess, and refund procedures.
CESTAT Ahmedabad held that goods imported are classifiable under tariff heading 27101290 which are allowed to be imported only through State Trading Enterprises (STE), as per the Foreign Trade Policy (FTP) condition 5 of chapter 27. Redemption fine and penalty justified as condition of the policy for importing goods not satisfied.
Ministry of Finance issues Notification No. 48/2023-Customs, imposing an effective export duty rate of 40% on onions until December 31, 2023.
Ministry of Finance’s Notification No. 47/2023-Customs amends Second Schedule to Customs Tariff Act, imposing 50% export duty on onions.
