Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
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 : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
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 : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...
Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
The case examined whether transaction value can be rejected without inquiry. The Tribunal held that absence of investigation and proper procedure invalidates valuation enhancement.
The Tribunal allowed concessional duty on imported goods after noting that earlier decisions in identical matters had already settled the issue. It held that reliance on a set-aside order was unsustainable. The key takeaway is that binding precedents must be followed, and overturned orders cannot be relied upon.
Delhi High Court held that it would be unreasonable to deny Export Promotion Capital Goods [EPCG] benefit merely because of non-submission of Bills of Export [BOE] as proof of discharge of export obligation since there was collateral evidence of discharge of export obligation.
The issue involved classification of panels used in interior decoration. The ruling emphasized functional role and structural characteristics as key determinants.
The authority permitted withdrawal as no ruling had been issued at the time of request. The decision confirms that applicants can withdraw applications prior to pronouncement under Regulation 20.
CESTAT Chennai held that clearance of personal computers from Special Economic Zone [SEZ] to Domestic Tariff Area [DTA] cannot be automatically classified as imported for personal use under CTH 9804 90 00 without discharging burden of proof. Accordingly, classification based on assumption set aside and appeal is allowed.
CBIC updated tariff value tables under the Customs Act while retaining existing rates for key commodities. The ruling ensures continuity in customs valuation for imports like gold, silver, and edible oils.
The Tribunal held that time limits introduced later cannot apply retrospectively to deny amendment requests. The ruling clarifies that exporters can seek corrections for past errors during scheme transitions.
The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and ease compliance for businesses.
The circular mandates faceless assessment for Bills of Entry filed by SEZ units clearing goods to DTA. It ensures uniformity and efficiency while retaining post-assessment roles with jurisdictional officers.
