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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


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 5169 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 738 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 15 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


CESTAT confirms demand of differential duty for failure to meet Project Import regulations

July 15, 2023 324 Views 0 comment Print

A critical review of the case between Graphite India Limited and the Commissioner of Customs, with an emphasis on the significance of adhering to Project Import regulations and the implications of not doing so.

Release of Imported Consignments for Producers of 106 EEEs Items: Customs Instruction

July 14, 2023 1842 Views 1 comment Print

Read the latest instruction from the Ministry of Finance and Central Pollution Control Board regarding the release of imported consignments for producers of 106 EEEs items under the E-Waste (Management) Rules, 2022.

Updated Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver – Notification 53/2023

July 14, 2023 849 Views 0 comment Print

Stay informed about the latest amendments in the tariff values of edible oils, brass scrap, areca nut, gold, and silver. Read Notification 53/2023 by the Ministry of Finance, Government of India, and understand the revised values for customs duties. Effective from July 15, 2023.

Calculate Limitation period for refund as per General Clauses Act (Sections 9 & 10)

July 14, 2023 4164 Views 0 comment Print

In a case between ArcelorMittal Projects India Limited and C.C.-Mundra, the CESTAT Ahmedabad allowed the appeal of the appellant, stating that the limitation period for refund calculation should be determined according to Section 9 and 10 of the General Clauses Act.

Revised rates for Norwegian Kroner & Swedish Kroner for Import & Export

July 13, 2023 396 Views 0 comment Print

Stay updated with revised exchange rates for Norwegian Kroner and Swedish Kroner for import and export transactions. CBIC has made amendments through Notification No. 52/2023 – Customs (N.T.) dated July 13, 2023, with effect from July 14, 2023.

No penalty in case of commission of illegal act without mens rea

July 13, 2023 1425 Views 0 comment Print

HC set aside penalty order passed under Section 112(a) of Customs Act, 1962 and held that assessee cannot be penalized for abetting illegal import as there is no evidence that assessee has knowledge of import of prohibited goods.

Upgraded Beneficiated Ilmenite Classifiable under CTH 2823

July 13, 2023 807 Views 0 comment Print

CESTAT Chennai held that Upgraded Beneficiated Ilmenite are synthetic Rutile and hence classifiable under CTH 2823 and not under 2614.

Re-import of goods/equipment – CAAR explains applicability of Notification No. 45/2017-Cus.

July 13, 2023 4806 Views 0 comment Print

Re-import of goods/equipment from a Special Economic Zone (SEZ)/Free Trade Warehousing Zone (FTWZ) to Domestic Tariff Area (DTA) is the proposed activity as stated in the application and the applicant vide the aforesaid application has sought ruling on the question of applicability of serial number 5 of Notification No. 45/2017- Cus. dated 30.06.2017 for such re-import of goods/equipment from a SEZ/FTWZ to DTA.

CAAR explains Custom duty exemption on Good exported & subsequently re-imported

July 13, 2023 876 Views 0 comment Print

Intent of Notification No. 45/2017-Cus. is that goods sent from India earlier and subsequently re-imported as such should not suffer any Customs duty; in case the exporter had availed any incentive at the time of sending this equipment out of India, the same may need to be surrendered on re-import of the said equipment;

LCD panel components is to be classified separately from final article

July 13, 2023 1014 Views 0 comment Print

CESTAT, Bangalore ruling clarifies LCD panel classification. LCD Panels classified under tariff entry 9013 8010, while parts under 9013 9010.

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