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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


Special Valuation Branch under customs & Its Role in Related Party Valuation

Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...

February 18, 2025 282 Views 0 comment Print

Streamlined Electronic Customs Refund Processing Updates

Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...

February 18, 2025 117 Views 0 comment Print

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 327 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 321 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 7515 Views 1 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 141 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 1794 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 768 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 387 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 2541 Views 0 comment Print


Latest Judiciary


Madhya Pradesh HC Ruling on DFIA Benefits for Importers

Custom Duty : Madhya Pradesh High Court rules in favor of Global Exim, affirming DFIA benefits for importers. The decision aligns with past judi...

February 18, 2025 24 Views 0 comment Print

Delhi HC Orders Customs to Release Seized Goods Over SCN Issue Failure

Custom Duty : Delhi HC directs Customs to release detained gold, iPhone, and more after failure to issue a Show Cause Notice within six months. ...

February 17, 2025 378 Views 0 comment Print

CESTAT Imposes Penalty for Misclassification & Duty Evasion despite omission by adjudicating authority

Custom Duty : Tribunal imposed a mandatory penalty of ₹15,59,363 under Section 114A of the Customs Act for misclassification and duty evasion,...

February 15, 2025 195 Views 0 comment Print

Owner of car liable to pay customs duty on redemption even if they are not importer

Custom Duty : CESTAT Kolkata held that owner of the car is liable to pay customs duty on redemption of the confiscated vehicle/ car even if the ...

February 15, 2025 63 Views 0 comment Print

CESTAT Mumbai quashes order on royalty inclusion in import valuation

Custom Duty : CESTAT Mumbai sets aside an order adding royalty to import valuation, citing jurisdictional issues and lack of finalized assessmen...

February 14, 2025 171 Views 0 comment Print


Latest Notifications


Customs (On-Arrival Movement for Storage & Clearance) Regulations 2025

Custom Duty : Customs notification introduces regulations for storage and clearance of goods at Authorised Importer premises under the Customs A...

February 17, 2025 492 Views 0 comment Print

Automation of Customs Refunds: Circular No. 05/2025-Customs

Custom Duty : CBIC introduces online Customs refund applications via ICEGATE. Manual refunds allowed till 31st March 2025. Transition ensures tr...

February 17, 2025 288 Views 0 comment Print

CBIC Introduces Ekal Anubandh for Unified E-Bonds

Custom Duty : CBIC launches Ekal Anubandh for unified multipurpose electronic bonds. Streamlines trade processes with SEB and e-bank guarantees ...

February 17, 2025 246 Views 0 comment Print

Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver from 15.02.2025

Custom Duty : CBIC updates tariff values for crude oils, metals, and areca nuts under the Customs Act, effective February 15, 2025. Check revise...

February 16, 2025 123 Views 0 comment Print

Agricultural Infrastructure Development Cess on Bourbon whiskey Revised

Custom Duty : India revises customs duties, imposing 100% duty on most alcoholic beverages and reducing bourbon whiskey duty to 50%, effective i...

February 14, 2025 378 Views 0 comment Print


Provisional release application u/s 110-A directed to be filed against detention of Supari imported from Thailand

February 17, 2023 504 Views 0 comment Print

Madras High Court without expressing any opinion on merit, in the case of detention of Supari imported from Thailand, Court directed submission of an application under section 110-A of the Customs Act, 1962 for provisional release of goods.

Rejection of application u/s 125 of Customs Act on sound reasons justifiable

February 17, 2023 1689 Views 0 comment Print

Madras High Court held that rejection of application u/s 125 of the Customs Act, 1962 for release of confiscated goods on payment of redemption fine justified as the rejection was based on sound reasons.

CBIC notifies Customs Exchange rate for Import & Export wef 17.02.2023

February 16, 2023 4821 Views 0 comment Print

CBIC notifies Customs Exchange rate for Import & Export with effect from 17th February, 2023 vide Exchange rate vide Notification No. 10/2023 – Customs (N.T.) | Dated: 16th February, 2023. GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ***** Notification No. 10/2023 – Customs (N.T.) | Dated: […]

Exemption notification gets effective only from date it got published in Official Gazette

February 16, 2023 1572 Views 0 comment Print

CESTAT Bangalore held that notification no. 29/2018-CUS dated 01.03.2018 was published in the official gazette only on 06.03.2018 after it was digitally signed. Hence, the said notification is effect only from 06.03.2018 and not from 01.03.2018.

Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled

February 16, 2023 960 Views 0 comment Print

CESTAT Delhi upholds the absolute confiscation of disputed gold as it was reasonably believed to be smuggled and appellant failed to discharge his burden to prove that the golds was not smuggled gold.

Security deposit is not governed by provisions of Section 27 of Customs Act

February 16, 2023 1686 Views 0 comment Print

Komatsu India Private Limited Vs Commissioner of Customs (CESTAT Chennai) It is not the case of the Revenue that what the appellant claimed was the refund of the duty paid and there is also no dispute that the appellant claimed only the security deposit made. The Hon’ble jurisdictional High Court in the case of M/s. […]

Tariff Notification No. 09/2023-Customs (NT) Dated: 15th February 2023

February 15, 2023 2286 Views 0 comment Print

Tariff Notification No. 09/2023-Customs (NT) Dated: 15th February 2023– Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi Notification No. 09/2023-Customs  (N.T.) | Dated 15th February, 2023 S.O. … (E).– In exercise […]

Reassessment by Deputy Commissioner after clearance of goods for home consumption is bad in law

February 15, 2023 2133 Views 0 comment Print

CESTAT Delhi held that the Deputy Commissioner is not empowered to issue an assessment order under Section 17(5) of the Customs Act, 1962, after the goods have already been cleared for home consumption.

Customs field formations and DRI keep constant vigil to deter smuggling of gold and drugs

February 15, 2023 1398 Views 0 comment Print

The Directorate of Revenue Intelligence (DRI) celebrated its 65th Founding Day on 5th December 2022 in an Inaugural Function held in New Delhi. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Lok Sabha today. The Minister stated that the inaugural function was followed by […]

Anti-dumping Duty cannot be demanded on the basis of expired notification

February 15, 2023 828 Views 0 comment Print

Once a notification enforcing anti-dumping duty is expired and non-existent, such non-existent notification cannot be extended.

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