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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 3231 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 5166 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 732 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 12 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 213 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


Electronic Repairs Services Outsourcing Pilot Initiated at ACC Bengaluru

June 3, 2023 5058 Views 0 comment Print

CBIC Circular No. 14/2023-Customs dated 3rd of June, 2023 introduces the Electronic Repairs Services Outsourcing (ERSO) initiative. ERSO aims to extend the lifespan of defective or damaged electronic goods by allowing designated repair service entities in India to import and repair them before re-exporting. The circular outlines the regulatory environment for ERSO, including the General […]

Limitation for GST Refund Application Starts from Online Filing, Not Manual Filing

June 3, 2023 2523 Views 0 comment Print

HC held that limitation period for GST refund application should be considered from date of online filing, not the date of manual filing

CBIC notifies Customs Exchange rate for Import & Export wef 02.06.2023

June 1, 2023 4155 Views 0 comment Print

Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 39/2023 – Customs (N.T.) on June 1, 2023, regarding the exchange rates for import and export transactions. These rates will come into effect from June 2, 2023. GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS […]

Goods can be concluded to be smuggled on failure to produce document of discharge of customs duty

June 1, 2023 495 Views 0 comment Print

CESTAT Delhi held that as appellant failed to produce document proving discharge of customs duty liability, it can easily be concluded that gold so procured has passed the customs area in concealed manner and accordingly the same is smuggled goods.

Self assessment orders are also assessment orders and are appealable

May 31, 2023 2373 Views 0 comment Print

Apex Court in case of ITC LTD Vs. CCE, Kolkata held that self assessment orders are also assessment orders and are appealable just like other orders, like re-assessment orders.

Tariff Notification No. 38/2023-Custom (N.T.) Dated 31st May, 2023

May 31, 2023 1845 Views 0 comment Print

CBIC issued Notification No. 38/2320-Custom (N.T.) on 31st May, 2023 which amends notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001. The amended tables include revised tariff values for various goods such as Crude Palm Oil, RBD Palm Oil, Crude Palmolein, Brass Scrap, Gold, Silver, and Areca nuts. The notification will be effective from 1st June, […]

Re-organisation of National Assessment Centres & Faceless Assessment Groups

May 31, 2023 2352 Views 0 comment Print

F. No.450/26/2019-Cus. IV(Pt) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Room No.227B, North Block, New Delhi ***** Circular No.13/2023-Customs, Dated: 31st of May, 2023 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive) / Customs and Central Tax All Principal Commissioners/ Commissioners of Customs/ […]

Demanding payment of penalty despite interim order of division bench is untenable

May 30, 2023 468 Views 0 comment Print

Madras High Court held that issuance of communication to pay penalty amount within prescribed period, despite of interim orders of division bench directing customs department not to take coercive steps, is untenable in law.

Advisory to all ECL users for PAN merger with ICEGATE ID on ICEGATE

May 30, 2023 1236 Views 0 comment Print

Account merger functionality has made live at ICEGATE if the duty payment was initiated using PAN and due to any reason Payment Integration failed and amount transmitted to PAN based wallet. User can now request to transfer amounts from PAN based wallet to the associated IEC ICEGATE ID based wallet.

Owner or person from whom goods were seized must be served notice of proceeding u/s 110(1B)

May 29, 2023 2460 Views 0 comment Print

Delhi High Court held that notice of proceeding under Section 110(1B) of the Customs Act was required to be issued to the owner or the persons from whom the goods were seized.

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