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 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...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
Tripura High Court granted leave to challenge release of seized gold after noting that confiscation orders had already been upheld by appellate authorities and CESTAT. The Court held that the trial court’s release order prima facie contradicted those finalized confiscation proceedings.
CESTAT Mumbai held that a mere demand notice cannot replace the statutory show cause notice required under Section 28 of the Customs Act. The Tribunal ruled that recovery proceedings initiated without proper notice were legally unsustainable.
CESTAT Mumbai ruled that mandarin juice concentrate falls under “juice of any other single citrus fruit” and not orange juice because the Customs Tariff separately classifies oranges and mandarins. The Tribunal upheld duty demand for the normal period but quashed penalties and extended limitation.
CESTAT Ahmedabad held that once a partnership firm is penalized under customs law, a separate penalty on its partner for the same contravention cannot be imposed in absence of specific statutory provision.
CESTAT Bangalore held that extended limitation under section 28(4) of the Customs Act could not be invoked as there was no suppression or intent to evade duty in defence-related software imports.
CESTAT Hyderabad held that seizure of foreign-marked gold without separately recorded reasons under Section 110 of the Customs Act was legally defective. The Tribunal ruled that subsequent confiscation and penalties could not survive.
CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs officers. The circular aims to reduce cargo operation delays and streamline port clearances through digital processes.
Bluetooth Wireless Earphones because of its Bluetooth/Wireless connectivity did not transform an earphone into a “data transmission machine” for classification purpose.
CBIC has updated customs tariff values for gold, silver, palm oil, soybean oil, and brass scrap through Notification No. 46/2026-Customs (N.T.). The revised rates will apply from 16 May 2026 for import valuation purposes.
CBIC extended the validity of multiple customs circulars issued under Section 143AA until 30 June 2026 because of ongoing maritime disruptions caused by the closure of the Strait of Hormuz.
