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...
Until all the components of the complete article were presented together for assessment at the same point of time, Rule 2(a) of General Interpretative Rules could not be invoked to classify the parts as complete article.
CESTAT Bangalore held that DLP data projectors having additional facility of video port are classifiable under CTH 8528 6100 and not under 8528 6900 and accordingly, benefit of notification no. 24/2005-Cus dated 01.03.2005 extended to its import.
CESTAT Kolkata held that penalty u/s. 114 of the Customs Act imposable on customs broker and intermediary with regard to non-compliance of their duty of fulfilling KYC requirement. Accordingly, penalty reduced to INR 4 Lakhs.
CESTAT Ahmedabad held that price cannot be enhanced merely on the basis of DGOV circular unless until some strong material is found to support the price which was fetched from DGOV circular. Matter remitted to the Assessing Authority.
CBIC extends countervailing duty on Continuous Cast Copper Wire Rod from Indonesia, Malaysia, Vietnam, and Thailand until July 7, 2025, per Notification No. 06/2024.
CAAR Mumbai rules on classification of furniture/display cases imported in CKD/SKD form from Singapore under CTH 9403. Duty exemption under AIFTA is available.
CESTAT Bangalore held that differential duty demand u/s. 28(4) of the Customs Act sustainable as investigation clearly established that product ‘Brush Cutter’ mis-declared and cleared as ‘Power Operated Reapers’.
CESTAT Bangalore held that there is no requirement to make declaration of MRP in bill of entry under notification no. 21/2012-Cus. Dated 17.03.2012 granting exemption of 4% of SAD.
CESTAT Ahmedabad held that wood roughly squared and half squared and not further manufactured is classifiable under tariff heading 4403.99 of the Customs Tariff Act, 1975 and not under tariff heading 44.07.
Notification No. 45/2024 amends various Customs notifications to align HS Codes with the Finance Act 2024, effective from 1st October 2024.
