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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


Amendment in Customs Exchange Rate for Turkish Lira from 24th June, 2023

June 23, 2023 1029 Views 0 comment Print

CBIC issued Notification No. 46/2023 – Customs (N.T.) amending exchange rate for Turkish Lira in Customs Act. This amendment will come into effect from 24th June 2023.

Goods not meeting requirements of under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920

June 22, 2023 1131 Views 0 comment Print

CESTAT Kolkata held that for the purpose of sub heading 27101920, the “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210 degree Celsius. Goods not meeting the requirements as specified under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920.

Provisional release of goods directed on payment of enhanced customs duty

June 21, 2023 756 Views 0 comment Print

Madras High Court directed provisional release of goods on the payment of enhanced customs duty. Further, directed that prayer for waiver of demurrage be addressed to appropriate respondent.

Mere sending of Order by registered post not amounts to valid service

June 21, 2023 1131 Views 0 comment Print

CESTAT Mumbai in Metro Fashions vs Commissioner of Customs, held that mere sending of Order-in-Original by registered post was not deemed to be valid communication, impacting the limitation period for an appeal.

Provisionally preserved Areca nut falls under Customs Heading 0812: CAAR

June 21, 2023 939 Views 0 comment Print

CAAR Mumbai clarifies that provisionally preserved betel nuts, treated with preservatives and not fit for immediate human consumption, are classified under Customs Heading 0812, following Chapter note 4’s guidance on provisional preservation.

Penalty not leviable if Department was not sure of the provision of law

June 21, 2023 2028 Views 0 comment Print

CESTAT Ahmedabad recently ruled in the case of Fiberweb India Ltd Vs C.C.E. & S.T. Daman, shedding light on the limitations of selective departmental audits and customs duty demands.

CESTAT rules against Extended Period of Limitation for Evaporation Loss Demand

June 21, 2023 411 Views 0 comment Print

CESTAT Ahmedabad ruled in the case of Sujag Fine Chemicals Pvt Ltd Vs C.E. & S.T. Vadodara, opposing the application of an extended period of limitation for a customs duty demand on declared evaporation loss

CVD based on retail sale price in case of prepared glues and other prepared adhesives justified

June 20, 2023 387 Views 0 comment Print

CESTAT Chennai held that collection of CVD on basis of retail sale price in terms of Notification No. 49/2008-C.E.(N.T.) dated 24.12.2008 issued under Section 4A of the Central Excise Act, 1944 in case of prepared glues and other prepared adhesives justified.

Madras HC Orders Customs to Consider allowing Re-export of Link Samahan

June 19, 2023 582 Views 0 comment Print

Madras High Courts ruling on ASR International vs Deputy Commissioner of Customs, regarding re-exportation of Link Samahan without payment of import duties.

Unjustified delay: Delhi HC Rejects Appeal by Commissioner of Customs

June 19, 2023 474 Views 0 comment Print

Delhi HC confirmed CESTAT’s order on Commissioner of Customs vs Bergen Engines India Pvt Ltd case. HC finds no justifiable reasons for delay in filing appeal after defect notice.

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