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Custom Duty

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

Latest Articles


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 180 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 3018 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

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...

May 13, 2026 5115 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 612 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 837 Views 1 comment Print


Latest News


₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 390 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2400 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 570 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1434 Views 0 comment Print


Latest Judiciary


Multifunction Devices Retaining Essential Character of Relays Eligible for Customs Exemption: CESTAT Delhi

Custom Duty : The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continu...

May 24, 2026 12 Views 0 comment Print

CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 81 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 138 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 78 Views 0 comment Print

Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai

Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...

May 22, 2026 81 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 126 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 135 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 543 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 195 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 405 Views 0 comment Print


Ethyl Benzene is isomer of xylene hence classified under CTH 29024400

April 18, 2025 681 Views 0 comment Print

CESTAT Kolkata held that Ethyl Benzene is isomer of xylene and hence correctly classifiable under Customs Tariff Heading [CTH] 29024400. Accordingly, order demand differential duty set aside and appeal of the assessee allowed.

Additional duty leviable even if goods are exempted from basic customs duty: Madras HC

April 18, 2025 600 Views 0 comment Print

Madras High Court held that the goods imported, even though exempted from basic customs duty, may still be subject to levy of additional duty under the respective enactments.

No Penalty & Redemption Fine Under 2023 Amnesty Scheme for Export Obligation Non-Compliance

April 17, 2025 633 Views 0 comment Print

CESTAT Mumbai rules no penalty for unmet EPCG export duties under amnesty scheme. Duty paid, fines waived.

Delhi HC Asks CBIC to Revisit Vedanta’s Drawback Plea on Clean Energy Cess

April 17, 2025 330 Views 0 comment Print

Delhi High Court directs CBIC to reconsider Vedanta’s duty drawback claim on clean energy cess, citing lack of reasons for rejection and 2019 clarification.

Personal Carriage Customs: Gems, Samples – Chennai

April 17, 2025 789 Views 0 comment Print

Learn about the simplified customs procedure for personal carriage of gems, jewellery, and samples/prototypes at Chennai Airport starting May 1, 2025.

Drawback Rates Revised for Select Tariff Items

April 17, 2025 6600 Views 0 comment Print

Customs notification updates drawback rates for items under Chapter 71, including tariff codes 711301, 711302, and 711401, effective April 17, 2025.

Refund granted as non-passing of duty incidence certified by Chartered Accountant

April 16, 2025 759 Views 0 comment Print

CESTAT Ahmedabad held that Chartered Accountant certificate stated that duty incidence has not been passed on to the customers. Hence, refund cannot be rejected by brushing aside Chartered Accountant certificate without any cogent reason.

Madras HC Directs Customs to Address plea on exact Timing of Anti-Dumping Duty Notification

April 16, 2025 564 Views 0 comment Print

Madras High Court directs Customs to consider S and T Plastic Machines’ plea on the exact timing of an anti-dumping duty e-gazette notification.

Cess levied on export of Shrimp and Prawns unlawful hence refund granted

April 15, 2025 690 Views 0 comment Print

CESTAT Chennai held that cess levied on export of Shrimp and Prawns was unlawful and since the element of Agricultural Produce Cess paid on the export of Prawns and Shrimps was not passed, refund of the same is eligible.

Works Rolls Classified as Capital Goods: Import Allowed Under Status Holder Incentive Scheme

April 15, 2025 699 Views 0 comment Print

CESTAT Kolkata held that ‘Works Rolls’ are Capital Goods and not spare parts and hence eligible to be imported against full utilization of Status Holder Incentive Scheme [SHIS Scheme]. Accordingly, appeal of assessee allowed.

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