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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


Customs Litigation in 2025: Key Judicial Trends Every Importer & Practitioner Must Note

Custom Duty : Courts held that enforcement must respect statutory boundaries, curbing aggressive classification and extended limitation without ...

December 23, 2025 405 Views 0 comment Print

Special Valuation of Goods Under Indian Customs Law: A Lawyer’s Perspective

Custom Duty : Explains how transaction value, related-party scrutiny, and special valuation rules affect duty calculation and compliance for imp...

November 26, 2025 705 Views 0 comment Print

Kerala HC Quashes Commerce Ministry’s Terminal Charges Public Notice

Custom Duty : Explore why Public Notices, while guiding trade, cannot override statutes or alter private contracts, as affirmed by the Kerala Hi...

November 17, 2025 366 Views 0 comment Print

CBIC Notifies Voluntary Post-Clearance Customs Revision Regulations

Custom Duty : CBIC allows voluntary post-clearance revision of Bill of Entry/Shipping Bills via new regulations (Sec 18A). Importers and exporte...

November 4, 2025 1704 Views 0 comment Print

Consolidation of Customs Notifications applicable w.e.f. November 01, 2025

Custom Duty : Consolidation of Customs Notifications applicable w.e.f. November 01, 2025 On October 24, 2025, the Central Board of Indirect Taxe...

October 31, 2025 2085 Views 0 comment Print


Latest News


Taxation Tariff Change On Textile Industries

Custom Duty : Government initiatives, including PLI schemes and export missions, support resilience and growth in textile and apparel exports de...

December 15, 2025 582 Views 0 comment Print

Major Gold Smuggling Syndicate Busted in Mumbai

Custom Duty :  The DRI seized 11.88 kg of gold and arrested 11 people in a coordinated crackdown on a sophisticated gold-smuggling and melting ...

November 13, 2025 450 Views 0 comment Print

Consolidated Customs Notifications FAQ 2025

Custom Duty : Notification 45/2025 merges 31 previous customs notifications into a single reference, continuing most exemptions and simplifying ...

October 27, 2025 3318 Views 0 comment Print

CBIC Auto-Approves IFSC Code Registration to Boost Trade

Custom Duty : CBIC introduced system-based auto-approval for IFSC code registration, ending manual port-level checks. This streamlines the proce...

October 7, 2025 369 Views 0 comment Print

CBDT, CBIC Vacancy Filling Slows Due to Promotions and Legal Hurdles

Custom Duty : The government provides details on current vacancies in the CBDT and CBIC, citing ongoing recruitment efforts and challenges like ...

August 17, 2025 1029 Views 0 comment Print


Latest Judiciary


Section 25(4) of Customs Act is arbitrary and contrary to section 25(1) and (2A)

Custom Duty : Karnataka High Court held that section 25(4) of the Customs Act is declared as arbitrary and contrary to section 25(1) and (2A) of...

January 5, 2026 51 Views 0 comment Print

Custom Advance Ruling Declined as Classification Issue Already Settled by Court

Custom Duty : The Authority refused to rule on roasted areca nut classification, holding that the issue had already been conclusively decided by...

January 4, 2026 267 Views 0 comment Print

Spinal Implant Classified as Artificial Body Part, Not Orthopaedic Appliance: CAAR

Custom Duty : The advance ruling held that a vertebral body replacement implant functions as a substitute for an absent vertebra and therefore f...

January 4, 2026 177 Views 0 comment Print

Notification and circular under Customs Act cannot take away benefit under FTP and HBP

Custom Duty : CESTAT Chennai held that notifications and circulars issued under the Customs Act, 1962 cannot take away the benefit which is othe...

January 3, 2026 114 Views 0 comment Print

Duty free import of ‘walnut inshell’ against entry of ‘dietary fibres’ permissible

Custom Duty : Gujarat High Court held that the duty free import of “Walnut Inshell” against the entry of “Dietary Fibres” in the DFIA li...

January 3, 2026 147 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Continued on Flexible Slabstock Polyol Imports from Saudi Arabia & UAE

Custom Duty : The government has extended the existing anti-dumping duty on specified polymer imports. The levy will continue during the ongoing...

January 5, 2026 78 Views 0 comment Print

SCMTR Transition Extended to March 2026 for Smooth Cargo Compliance

Custom Duty : The circular extends SCMTR transitional provisions until 31 March 2026. The key takeaway is continued facilitation while mandating...

January 5, 2026 84 Views 0 comment Print

Anti-Dumping duty imposed Against Dumped Low Ash Metallurgical Coke

Custom Duty : The Government has imposed provisional anti-dumping duty on metallurgical coke imports after finding dumping and material injury t...

January 5, 2026 93 Views 0 comment Print

Customs Tariff Values Notified for Palm Oil, Gold and Silver wef 1st January 2026

Custom Duty : A fresh notification substitutes tariff value tables for key imports including palm oil and precious metals. The move standardises...

January 5, 2026 84 Views 0 comment Print

Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025

Custom Duty : The notification amends the Sea Cargo Manifest and Transshipment Regulations by extending a key compliance date to 31 March 2026. ...

January 4, 2026 135 Views 0 comment Print


Tariff Value wef 1st May 2024 of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver

April 30, 2024 759 Views 0 comment Print

Explore the amendments made by the Ministry of Finance, Department of Revenue, in the Customs Act through Notification No. 32/2024. Effective from May 1, 2024.

Appointment of Customs Adjudicating Authority for Tyco Fire & Security India Pvt. Ltd

April 26, 2024 477 Views 0 comment Print

Explore the latest notification appointing adjudicating authorities for finalizing provisional assessments in SVB case involving M/s Tyco Fire & Security India Pvt. Ltd.

Procedure for filing and processing of Bill of Entry amendment requests

April 26, 2024 3957 Views 0 comment Print

Understand the customs amendment process for Bill of Entry in 2024. Learn about self-approval, officer approval, and document requirements.

Classification of Bronze Cladding Panels: Customs Ruling

April 25, 2024 606 Views 0 comment Print

Explore the Customs Authoritys detailed order on the classification of Bronze Cladding Panels (BCP) imported by Larsen & Toubro Limited (CAAR Mumbai).

Basic Customs Duty exempt on imported Zinc Oxide used in manufacture of PCFP

April 25, 2024 711 Views 0 comment Print

CESTAT Kolkata allows benefit of Notification No.25/1999-Cus as amended by Notification No.26/2002-Cus, which exempts Basic Customs Duty on imported Zinc Oxide which has been used in manufacture of PCFP.

Instructions for Drawback Queries & Physical Interface Reduction

April 25, 2024 987 Views 0 comment Print

Explore instructions from the Ministry of Finance, Department of Revenue for reducing physical interface while addressing queries on drawback applicability.

18% IGST on Nutrition/Dietary Supplements (HSN 21069099): CESTAT Ahmedabad

April 25, 2024 717 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on Bright Performance Nutrition’s IGST dispute with customs. Detailed analysis of classification and IGST rate implications.

Imported Second-Hand Medical Devices with 5+ Years’ Residual Life Exempt from ‘Waste’ Definition

April 25, 2024 918 Views 0 comment Print

Analysis of Nano Hospitals Pvt Ltd vs Commissioner of Customs case by CESTAT Hyderabad, stating imported medical devices with 5+ years life aren’t hazardous waste.

Advance ruling application may be withdrawn at any time before pronouncement: CAAR

April 24, 2024 576 Views 0 comment Print

Explore the ruling by CAAR Mumbai on importing lab-grown rough diamonds, including questions on manufacturing, exports, and customs duties.

Drawback & ROSCTL Benefit Cannot be Denied for Procedural Lapse in circular

April 23, 2024 1668 Views 0 comment Print

Lovy International challenged rejection of Drawback to ROSCTL conversion. CESTAT Delhi ruled CBEC Circular time limit invalid. Detailed analysis here.

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