Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...
Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...
Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...
Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...
Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...
Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...
Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...
Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...
Custom Duty : Madhya Pradesh High Court rules in favor of Global Exim, affirming DFIA benefits for importers. The decision aligns with past judi...
Custom Duty : Delhi HC directs Customs to release detained gold, iPhone, and more after failure to issue a Show Cause Notice within six months. ...
Custom Duty : Tribunal imposed a mandatory penalty of ₹15,59,363 under Section 114A of the Customs Act for misclassification and duty evasion,...
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 ...
Custom Duty : CESTAT Mumbai sets aside an order adding royalty to import valuation, citing jurisdictional issues and lack of finalized assessmen...
Custom Duty : Customs notification introduces regulations for storage and clearance of goods at Authorised Importer premises under the Customs A...
Custom Duty : CBIC introduces online Customs refund applications via ICEGATE. Manual refunds allowed till 31st March 2025. Transition ensures tr...
Custom Duty : CBIC launches Ekal Anubandh for unified multipurpose electronic bonds. Streamlines trade processes with SEB and e-bank guarantees ...
Custom Duty : CBIC updates tariff values for crude oils, metals, and areca nuts under the Customs Act, effective February 15, 2025. Check revise...
Custom Duty : India revises customs duties, imposing 100% duty on most alcoholic beverages and reducing bourbon whiskey duty to 50%, effective i...
C.C.E. & S.T. Vs Modest Infrastructure Ltd (CESTAT Ahmedabad) Whether the duty free material found during the search of the premises of M/s Modest at Warehouse- 2 can be considered as lying outside the bonded warehouse and registered premises of M/s Modest, consequently liable for payment of custom duty as proposed in the show cause […]
Circular No. 11/2016-Cus. dated 15.03.2016 has not personified any violator individually since it had categorically stated that cases involving seizer and confiscation would be out of the purview of the Circular and therefore the order passed by the Commissioner in allowing the benefit contained in Section 28(6)(i) to the importer company and its Managing Director and denying the same to the Appellant CHA who is charged under same penal provisions under Section 112, 114(A), 114(A)(A) in the same case is unsustainable in law and equity.
M J Gold Pvt Ltd Vs Principal Commissioner of Customs (Import) (CESTAT Delhi) Admittedly, the Customs Authority while verifying the origin of goods had issued a questionnaire and denied the benefit on the ground that the complete questionnaire was not answered by the appellant creating a doubt about the Country of origin Certificate. The perusal […]
CESTAT Delhi held that Penalty under section 114AA is imposable only if knowingly or intentionally a false declaration, statement or document is made, signed or used. As there are no evidences that appellant knew of the fraud/ forged licences, penalty u/s 114AA cannot be sustained.
Union Minister of Steel and Civil Aviation Shri Jyotiraditya Scindia stated that the removal of export duties on steel and stainless steel by the government will herald a new era for the nation’s steel sector, and allow it to firmly establish its position in the global market.
It is very clear that the department has disposed of /sold the goods on the understanding that the first order of the adjudicating authority is the final order. At the same time the department was well aware about the pendency of the appeals before this Tribunal. Therefore the action of the department is clearly in gross violation of principles of natural justice, hence the same cannot be allowed to sustain.
In the present case the payment of anti dumping duty is not due to assessment or reassessment of Bills of entry but merely by a letter from the department, therefore there is nothing in the bills of entry to challenge.
CESTAT Delhi held that sprinklers are not included in the description of goods contained at Serial No. 325 of the notification dated 28.06.2017 chargeable to 18%, whereas, serial No. 195B of the notification does not restrict the sprinklers to any category and hence benefit of lower IGST rate of 12% available to fire sprinklers.
Bombay High Court held that the time limit of 120 days prescribed in Section 130(A)(4) of the Customs Act, in our view, should be construed as being directory only and not imperative.
CESTAT Ahmedabad ordered provisional release of perishable goods i.e. dry dates holding that in case of perishable goods provisional release of the goods should be allowed expeditiously.
