Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
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 : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 33/2026-Customs implements self-certified Origin Declarations, URN authentication and transition provisions under In...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
CESTAT Kolkata rules Vedanta Ltd. entitled to 12% interest for 15-year delay in export duty refund due to delayed finalization of shipping bills by Paradeep Customs.
Matter relates to refund of duty paid consequent to re-classification of the aircraft parts imported. Commissioner’s (Appeals) rejected the appeals by holding that appellant did not deposit 7.5% of the duty or penalty disputed as per section 129 E of the customs act.
CBIC updates Customs Notification 12/97, adding Virudhunagar, Ahmedabad to Gujarat for unloading imports and loading exports. Effective from January 14, 2025.
Refund of Extra Duty Deposit ( EDD ) was not subject to the limitation under Section 27 of the Customs Act, 1962, and should be returned upon finalization of provisional assessments without requiring a formal refund claim.
Failure to file a transshipment bill was deemed a technical lapse and it did not invalidate the clearance granted by customs. . Tribunal held that imposing duty demands and penalties in this matter lacked merit and legal basis.
Any orders passed beyond Tribunal’s vested powers would be non-est in law (invalid) and that these appeals had become infructuous due to the resolution plan’s approval, with no further issues for adjudication.
Hence, the matter need to be remanded to Commissioner (A) to decide the issue on merit. At this stage, the issue was pending for more than 10 years, therefore, a timeframe was necessary for disposal of the appeal.
Delhi High Court held that in order to avoid improper service to parties and to avoid ex-parte proceedings, it is incumbent that service of notices ought to be effected even through email and on the common portal, in addition to the traditional methods as per Section 153.
CESTAT Ahmedabad held that department imposed anti-dumping duty on un-printed sheets treating it to be Taiwanese origin, hence burden of proof lies on department to establish the same. In absence of any proof, demand cannot be sustained.
CESTAT Kolkata grants Vedanta Ltd. 12% interest for a 15-year delay in export duty refund due to inaction by Kolkata Customs. Decision aligns with Section 27A of the Customs Act.
