Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
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 : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
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 : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...
Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
The Authority refused to entertain the application as the classification of roasted arecanuts was already settled by a High Court judgment. It held that advance rulings cannot be issued on matters already decided.
The case involved classification of a product under customs law. The Authority allowed withdrawal as the request was made before any ruling. The takeaway is that applications can be withdrawn before adjudication.
Notification No. 07/2026-Customs exempts Aviation Turbine Fuel imports from additional customs duty equivalent to Special Additional Excise Duty with immediate effect.
CBIC introduced a payment aggregator to streamline customs duty payments. The circular allows multiple digital payment options and faster processing through the ECL system.
The amendment permits payment aggregators as a new mode of deposit in the electronic cash ledger. This expands digital payment options and improves ease of compliance.
The issue involved delay in formal arrest despite recovery of contraband at the airport. The Court held that failure to produce the accused before a Magistrate within 24 hours resulted in illegal detention. The key takeaway is that procedural safeguards on arrest must be strictly followed even in NDPS cases.
The issue involved suspension of a Customs Broker licence for alleged lapses in handling an import consignment. The Tribunal held that failure to verify importer credentials and ensure proper examination justified suspension. The key takeaway is that strict due diligence obligations apply to Customs Brokers.
CBIC appoints a common adjudicating authority to handle multiple show cause notices across jurisdictions. The move ensures uniform decisions and streamlined adjudication.
The government has updated tariff tables under customs law but retained existing values for palm oil, gold, silver, and areca nuts. The move ensures continuity without impacting import valuation.
The authority held that bulk drugs, including APIs, fall within the definition of drugs under applicable laws. Consequently, IGST at 5% applies under the specific rate notification.