Sponsored
    Follow Us:

Custom Duty

Custom Duty Meaning, Calculators, Rules, exemptions  Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty

Latest Articles


Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...

February 13, 2025 126 Views 0 comment Print

Customs Authorities cannot question MEIS benefits: Delhi HC

Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...

February 7, 2025 249 Views 0 comment Print

Decoding Budget 2025: Customs Amendments Demystified

Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...

February 3, 2025 7371 Views 1 comment Print

Union Budget 2025: Analysis of Changes under Customs, Excise & Service Tax

Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...

February 2, 2025 3237 Views 0 comment Print

Decoding Bill of entry (BOE): Understanding its key terms

Custom Duty : Decoding the Bill of entry : Understanding its key terms So Basically a BOE Contains five parts namely , 1. Bill of entry summary...

December 18, 2024 5166 Views 0 comment Print


Latest News


Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 90 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 1710 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 732 Views 0 comment Print

Explanatory Memoranda to Customs & Central Excise Notifications

Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...

February 1, 2025 378 Views 0 comment Print

Budget 2025-26 Customs Proposals: Key Changes

Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...

February 1, 2025 2502 Views 0 comment Print


Latest Judiciary


No Unfettered Cross-Examination Rights Under Customs Act Sec. 138(B): Delhi HC

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...

February 13, 2025 12 Views 0 comment Print

Delhi HC Orders 30% Bank Guarantee for Seized Goods Release

Custom Duty : Delhi High Court held that imposition of condition in case of provisional release of seized goods is discretionary and hence direc...

February 13, 2025 21 Views 0 comment Print

Baggage Rules doesn’t apply to jewellery worn in person: Madras HC

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...

February 13, 2025 216 Views 0 comment Print

Exemption notification Conditions Must Be Met for Excise Exemption: CESTAT Chennai

Custom Duty : CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the...

February 12, 2025 129 Views 0 comment Print

Communication modules are classifiable under CTI 8517 70 90: CESTAT Delhi

Custom Duty : CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, ...

February 12, 2025 117 Views 0 comment Print


Latest Notifications


Launch of CSD Web Portal and Guidelines for Data and Image Upload

Custom Duty : New CSD web portal launched for container scanning data and image uploads. Includes officer guidelines, SOPs, and reporting compli...

February 10, 2025 144 Views 0 comment Print

Updation of Mobile number & E-mail id associated with DPD Registration

Custom Duty : Customs office mandates upting mobile numbers and email IDs linked to DPD registration to prevent misuse. Importers must verify ch...

February 10, 2025 102 Views 0 comment Print

Procedure to be followed to check status of container for scanning at JNCH

Custom Duty : Learn how to check container scanning status via the CSD web portal at JNCH. Enter container details to verify scanning and examin...

February 10, 2025 90 Views 0 comment Print

Renewal of Nhava Sheva Freeport Terminal Custodianship

Custom Duty : Customs Commissioner renews Nhava Sheva Freeport Terminal Pvt. Ltd.'s custodianship and CCSP status for 5 years under Customs Act,...

February 10, 2025 72 Views 0 comment Print

Rajkot Notified for Import & Export Operations by CBIC

Custom Duty : CBIC amends Customs Notification No. 61/94, adding Rajkot for unloading imported goods and loading export goods under the Customs ...

February 7, 2025 318 Views 0 comment Print


Imported Goods Transaction Value cannot be rejected without a speaking order

August 9, 2023 1236 Views 0 comment Print

CESTAT Ahmedabad’s re-adjudication directive on rejection of transaction value or NIDB data of imported goods. Read the full order details here.

Cancellation of Customs Brokers licence quashed by CESTAT Delhi on grounds of non- violation of CBLR, 2013

August 8, 2023 438 Views 0 comment Print

Trinity International Forwarders, the appellant assessee was a Customs Broker. The assessee had been accused of violated the Regulations of 11(d), 11(e) or 11(n) of Customs Broker Licensing Regulations, 2013.

Penalty would be applicable for Illegal Undervaluation of Imported Goods: CESTAT

August 8, 2023 1485 Views 0 comment Print

In present facts of the case, demand of Custom duty was dropped as Bill of Entries were in the name of some different entities but the penalties were confirmed as the Appellant were actively involved in import of the goods and undervalued the same.

CESTAT Delhi quashes demand as Revenue fails to prove undervaluation of goods to reject invoice transaction value

August 7, 2023 270 Views 0 comment Print

The respondent/importer had filed three bills of entry dated 27.01.2021 for clearance of imported goods Zinc Scrap, Saves/Scope which were imported from M/s Olympic Metal, Miami, USA. As the Department noticed that the declared value of the goods was lower than the contemporaneous import of similar goods and that the sale involved an abnormal discount and abnormal rejection from ordinary competitive prices, a query was raised from the importer to provide material/evidence to justify the declared value in terms of Section 17(3) of the Customs Act, 1962

715 Booking Post Offices authorized to accept consignments for export

August 7, 2023 1590 Views 0 comment Print

Circular 20/2023-Customs authorizes 715 Booking Post Offices for electronic export declaration, as per Postal Export (Electronic Declaration and Processing) Regulations, 2022. Check the list of authorized offices.

Appointment of Adjudicating Authority for SVB Case – M/s. Mageba Bridge

August 7, 2023 660 Views 0 comment Print

Read about the appointment of an Adjudicating Authority for finalizing provisional assessment in the SVB case of M/s. Mageba Bridge Products Pvt. Ltd. as per Notification No. 59/2023-Customs.

Uniform valuation of goods outside the purview of advance ruling procedure: CAAR

August 6, 2023 438 Views 0 comment Print

Explore the rejection by CAAR Delhi of Sunmarg Consultancy LLP’s advance ruling on customs duty for imported rags. Legal analysis and implications revealed.

CHA cannot be penalised on assumptions & presumptions devoid of concrete facts showing wrongdoing

August 6, 2023 843 Views 0 comment Print

Delve into the CESTAT Chennai’s decision: Lapse or failure to comply with CBLR does not attract penalties under sections 114 & 114AA of the Customs Act, 1962.

Customs Commissioner (A) cannot Enhance Value without Notice to Assessee

August 6, 2023 480 Views 0 comment Print

CESTAT Chennai overturns Commissioner (Appeals) ruling that raised customs value of a second-hand car. Learn about the proceedings and decision of Lakshami & Co Vs Commissioner of Customs.

Motorized Boat Seizure: Madras HC Directs Assessee to Face Customs Authority Enquiry

August 6, 2023 294 Views 0 comment Print

Unpack the Madras High Court’s judgment in AL Ameen vs Commissioner of Customs regarding the seizure of a motorized boat and the subsequent enquiry.

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728