Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...
Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...
Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...
Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
Custom Duty : Decoding the Bill of entry : Understanding its key terms So Basically a BOE Contains five parts namely , 1. Bill of entry summary...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...
Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...
Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...
Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...
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...
Custom Duty : Delhi High Court held that imposition of condition in case of provisional release of seized goods is discretionary and hence direc...
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...
Custom Duty : CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the...
Custom Duty : CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, ...
Custom Duty : New CSD web portal launched for container scanning data and image uploads. Includes officer guidelines, SOPs, and reporting compli...
Custom Duty : Customs office mandates upting mobile numbers and email IDs linked to DPD registration to prevent misuse. Importers must verify ch...
Custom Duty : Learn how to check container scanning status via the CSD web portal at JNCH. Enter container details to verify scanning and examin...
Custom Duty : Customs Commissioner renews Nhava Sheva Freeport Terminal Pvt. Ltd.'s custodianship and CCSP status for 5 years under Customs Act,...
Custom Duty : CBIC amends Customs Notification No. 61/94, adding Rajkot for unloading imported goods and loading export goods under the Customs ...
CBIC allows imports of Crude Soya-bean Oil and Crude Sunflower Oil at zero Basic Customs Duty (BCD) and zero Agriculture Infrastructure and Development Cess (AIDC) for TRQ license holders for FY 2022-23 up to the 30th June, 2023 vide Notification No. 37/2023-Customs Dated- 10th May 2023. MINISTRY OF FINANCE (Department of Revenue) New Delhi, Notification No. […]
CESTAT Ahmedabad held that department cannot self assign to itself the duty of declaring bad in law the certificate issued to the importer by Ministry of Renewable Energy or decide title of the goods, even when no one is disputing ownership.
CESTAT Delhi held that authority is not permitted to retain the excess amount paid by the appellant because of an error in EDI system. Authority is duty bound to refund such amount.
Right of an accused under Customs Act, 1962 to settle dispute as per provisions contained under chapter XIV A of the Customs Act.
Ghasiram Gokulchand Vs C.C. Jamnagar (CESTAT Ahmedabad) In the instant case, CESTAT find that the genuineness of the MoA dated 22.11.2012 has not been doubted. It is also noted that the LDT mentioned in the MoA dated 05.11.2012 between Ace Exim Pvt. Ltd. and Alang Auto & Gen. Engg. Pvt. Ltd. was not found to […]
The CBIC based upon various queries related to Electronic Cash Ledger, raised by the EXIM Trade / Customs Brokers, certain issues have been clarified. Query : If custom duty amount is not integrated in ICES, the same should be credited automatically in ‘ECL’ wallet? Response: If the amount is not integrated in ICES, amount will be credited […]
In re Pagaria Infotech Ventures LLP (CAAR Mumbai) M/s. Pagaria Infotech Ventures LLP (hereinafter referred to as ‘the applicant’, in short) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The said application was received in the secretariat of the CAAR, Mumbai on 26.12.2022, along with its […]
CESTAT Ahmedabad held that no hard and fast rule can be laid down for fixing quantum of redemption fine but the same has to be done, depending upon facts and circumstances of each case
CESTAT Chandigarh held that penalty under section 114A of the Customs Act, 1962 not imposable in absence of any duty demand. Penalty u/s 114A is invariably linked to the quantum of duty evaded.
Delhi High Court held that Court has the power to exercise discretion to waive requirement of pre-deposit of penalty in rare and deserving cases.
