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...
Refunds under customs law are allowed only when the claimant proves the duty burden was not passed to another. Courts have held that failure to establish this results in denial of refund and credit to the Consumer Welfare Fund.
The issue was whether deductions like commission affect export benefits. The circular clarifies that full FOB value is allowed unless deductions exceed 12.5%.
The issue was handling export cargo affected by maritime disruption. The circular permits LEO cancellation and flexible movement of goods for re-routing or return.
The issue was whether Revenue appeals with low penalty amounts are maintainable. The Tribunal held that appeals below ₹50 lakh must be dismissed under CBIC litigation policy.
The issue was whether delay beyond three months barred conversion of shipping bills. The Tribunal held that circular-imposed time limits are not binding and allowed amendment to grant substantive benefits.
The issue was whether missing country-of-origin markings could deny duty exemption. The Tribunal held that valid documents and identifiable goods suffice, allowing exemption.
The case addressed whether penalty can be imposed without proof of foreign origin. The Tribunal ruled that mere suspicion or trader opinion is insufficient. It set aside penalty due to lack of evidence.
The Tribunal held that although inclusion of freight and insurance was legally justified, the department failed to establish suppression or intent to evade duty. Consequently, the extended limitation period was held inapplicable and the demand was quashed.
The Tribunal held that exemption benefits cannot be claimed under a notification issued after the filing of Bills of Entry. It ruled that the relevant date for duty determination is the date of filing, not clearance.
The Tribunal held that the certificate issued by an authorized institution was valid. It ruled that absence of contrary evidence makes penalty unsustainable.
