Sponsored
    Follow Us:

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 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 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


Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver wef 16.05.2023

May 15, 2023 1677 Views 0 comment Print

The provided text is a notification issued by the Ministry of Finance, specifically the Department of Revenue, under the Central Board of Indirect Taxes and Customs. The notification numbered 34/2023-Customs (N.T.), is dated May 15, 2023, and contains amendments to a previous notification (No. 36/2001-Customs (N.T.)). The notification primarily focuses on the substitution of three […]

HC uphold cancellation of Customs Duty Exemption Certificate (CDEC) granted to Apollo Hospitals

May 13, 2023 1125 Views 0 comment Print

Madras High Court considers withdrawal of customs duty exemption for Apollo Hospitals’ imported medical equipment. Analysis of compliance with Notification No.64/88.

Customs Authorized Dealer (AD) Code Stepwise registration procedure

May 13, 2023 15648 Views 0 comment Print

An Authorised Dealer Code (AD Code) is a 07-digit numerical code provided by the bank where your company has a current account. An AD Code must be registered at each port where your products are cleared by customs.

No confiscation of Gold & silver not having foreign markings without evidence of smuggling

May 12, 2023 3192 Views 0 comment Print

Section 123 applies inter-alia to gold/silver bullion seized on the reasonable belief that they are smuggled goods. Burden of proving that they are not smuggled goods shall be on the person, who claims to be the owner of the goods so seized or from whose possession the goods are seized.

Classification of goods manufactured out of carbon fibres with wooden handle

May 11, 2023 321 Views 0 comment Print

Appellant imported Paddle of canoes. Goods are manufactured out of carbon fibres with wooden handle. Appellant sought to classify goods under heading 95062900

Order misplaced due to office renovation – Delhi HC refuses to Condone by revenue in appeal filing

May 10, 2023 747 Views 0 comment Print

Commissioner of Customs Vs Sadanand Chaudhary (Delhi High Court) It would be necessary for this Court to decide whether the delay in filing the same is required to be condoned. The present appeal was filed on 30.07.2019, which was after the delay of 307 days. Court observed that application seeking condonation of delay is bereft […]

Customs: Re-valuation of goods without rejection of transaction value is invalid

May 10, 2023 1122 Views 0 comment Print

CESTAT Delhi held that re-valuation of goods without first rejecting the transaction value of the goods is not in accordance with law. Show cause notice without proposal of rejection of transaction value or demanding differential duty is both speculative and presumptive.

No post import condition in Notification No. 21/2002-Cus.  – CESTAT quashes Tax & Penalty demand,  confiscation of  aircrafts not sustainable

May 10, 2023 381 Views 0 comment Print

Vrl Logistics Ltd Vs C.C (CESTAT Ahmedabad) No post import condition in Notification No. 21/2002-Cus.  – CESTAT quashes Tax & Penalty demand,  confiscation of  aircrafts not sustainable We find that the issue in the present matters relates to the grant of benefit of Notification No. 21/2002-Cus., dated 1-3- 2002 as amended by Notification No. 61/2007-Cus. […]

Department cannot insist that importer should avail benefit of a particular notification when they are eligible for different notifications

May 10, 2023 636 Views 0 comment Print

Commissioner of Customs Vs Dimension Data India Limited (CESTAT Chennai) It is brought out that an amount of Rs.7,23,072/- was rejected by the original authority on the ground that Bill of Entry in regard to RSP based assessed goods has to be reassessed and refund claim has to be filed for the CVD paid by […]

Classification of Chromecast with Google TV

May 10, 2023 1029 Views 0 comment Print

On examining the functions of ‘Google Chromecast’ and ‘Chromecast with Google TV’ as stated in the aforesaid paras vis-a vis the material information available in the public domain

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728