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...
CESTAT Kolkata held that Social Welfare Surcharge would be nil in case where the aggregate of customs duties is zero. Thus, Social Welfare Surcharge not payable when Basic Customs Duty payable is zero.
Delhi High Court held that initiation of customs recovery proceedings against a dead person is unsustainable and liable to be quashed. Accordingly, recovery proceedings quashed.
CESTAT Bangalore held that benefit of notification no. 20/2006 dated 01.03.2006 and notification no. 21/2012-Cus. dated 17.03.2012 not available in case of import of garment accessories. Accordingly, 4% SAD leviable.
CBIC clarifies classification of laboratory chemicals under Heading 9802 of the Customs Tariff, restricting imports for own use to 500g or 500ml pack sizes.
CBI registers a case against a Customs Superintendent in Bangalore for illicit enrichment. Rs 25 lakh seized during a joint operation with Vigilance officers.
This article delves into the provisions governing AGM extensions under the Companies Act, 2013, and explores key regulations, examples and best practices.
Assessee-customs broker firm had challenged the suspension of its license by the Principal Commissioner of Customs, Chennai, and subsequent proceedings initiated for the revocation of its license.
CESTAT Mumbai held that appellants Customs Broker (CB) was not handling the export consignment hence it cannot be said that they had violated Regulation 10(d) and 10(n). Thus, revocation of license unjustified.
The Commissioner (Appeals), however, proceed to imagine grounds for enhancement of the value and dealt with them. This exercise was really not required to be undertaken by the Commissioner (Appeals).
Light green float glass (tinted non-wired type) should be classified under tinted glass for duty purpose under the Customs Tariff Heading (CTH) 70051010 provided that the goods imported matched the description of “Light Green Float Glass (Tinted Non-Wired Type).
