Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
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 : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionerates against the same importer. The move seeks to ensure consistency and avoid conflicting rulings.
CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices capable of transmitting and receiving voice and data in wireless networks fall under CTI 85176290.
CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemption. The Tribunal upheld the duty demand, extended limitation period, and penalties.
The Tribunal held that ledger entries and computer records recovered from a third party were insufficient to establish liability under Section 112(b). Independent corroborative evidence was necessary to sustain the penalty.
The Tribunal found no merit in Customs’ objections relating to classification, labelling and port restrictions for the purpose of provisional release. The appeal was dismissed and release of the goods was ordered.
CESTAT Bangalore held that Air Velocity 2700 was correctly classified under CTH 8517 6260 after examining its functional characteristics. The Tribunal found that its role in receiving, synchronizing, and routing signals supported the importer’s classification.
Commissioner of Customs (Preventive) Vs Abhishek Mundhra (CESTAT Kolkata) The Revenue challenged an Order-in-Appeal that had set aside the confiscation of 15 kg of gold bangles/strips and 1,754.29 grams of silver granules, as well as penalties imposed on various noticees. The case originated from a DRI operation based on intelligence alleging that gold smuggled from […]
The Tribunal set aside a penalty under Section 114(iii) after finding no evidence that the Customs Broker knew of or participated in the alleged overvaluation of export goods. The ruling emphasizes that penalties require proof of involvement or abetment.
The Tribunal ruled that failure to meet export obligations under the EPCG Scheme does not automatically justify confiscation where there is no diversion or misuse of capital goods.
The Tribunal held that a customs refund claim cannot be rejected merely because the Chartered Accountant certificate was not in the suggested format. It ruled that procedural format deficiencies alone do not justify denial of refund.
