Sponsored
    Follow Us:

Custom Duty

Custom Duty Meaning, Calculators, Rules, exemptions  Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty

Latest Articles


Special Valuation Branch under customs & Its Role in Related Party Valuation

Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...

February 18, 2025 282 Views 0 comment Print

Streamlined Electronic Customs Refund Processing Updates

Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...

February 18, 2025 117 Views 0 comment Print

Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...

February 13, 2025 327 Views 0 comment Print

Customs Authorities cannot question MEIS benefits: Delhi HC

Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...

February 7, 2025 321 Views 0 comment Print

Decoding Budget 2025: Customs Amendments Demystified

Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...

February 3, 2025 7515 Views 1 comment Print


Latest News


Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 141 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 1794 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 768 Views 0 comment Print

Explanatory Memoranda to Customs & Central Excise Notifications

Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...

February 1, 2025 387 Views 0 comment Print

Budget 2025-26 Customs Proposals: Key Changes

Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...

February 1, 2025 2541 Views 0 comment Print


Latest Judiciary


Madhya Pradesh HC Ruling on DFIA Benefits for Importers

Custom Duty : Madhya Pradesh High Court rules in favor of Global Exim, affirming DFIA benefits for importers. The decision aligns with past judi...

February 18, 2025 24 Views 0 comment Print

Delhi HC Orders Customs to Release Seized Goods Over SCN Issue Failure

Custom Duty : Delhi HC directs Customs to release detained gold, iPhone, and more after failure to issue a Show Cause Notice within six months. ...

February 17, 2025 378 Views 0 comment Print

CESTAT Imposes Penalty for Misclassification & Duty Evasion despite omission by adjudicating authority

Custom Duty : Tribunal imposed a mandatory penalty of ₹15,59,363 under Section 114A of the Customs Act for misclassification and duty evasion,...

February 15, 2025 195 Views 0 comment Print

Owner of car liable to pay customs duty on redemption even if they are not importer

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 ...

February 15, 2025 63 Views 0 comment Print

CESTAT Mumbai quashes order on royalty inclusion in import valuation

Custom Duty : CESTAT Mumbai sets aside an order adding royalty to import valuation, citing jurisdictional issues and lack of finalized assessmen...

February 14, 2025 171 Views 0 comment Print


Latest Notifications


Customs (On-Arrival Movement for Storage & Clearance) Regulations 2025

Custom Duty : Customs notification introduces regulations for storage and clearance of goods at Authorised Importer premises under the Customs A...

February 17, 2025 495 Views 0 comment Print

Automation of Customs Refunds: Circular No. 05/2025-Customs

Custom Duty : CBIC introduces online Customs refund applications via ICEGATE. Manual refunds allowed till 31st March 2025. Transition ensures tr...

February 17, 2025 288 Views 0 comment Print

CBIC Introduces Ekal Anubandh for Unified E-Bonds

Custom Duty : CBIC launches Ekal Anubandh for unified multipurpose electronic bonds. Streamlines trade processes with SEB and e-bank guarantees ...

February 17, 2025 246 Views 0 comment Print

Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver from 15.02.2025

Custom Duty : CBIC updates tariff values for crude oils, metals, and areca nuts under the Customs Act, effective February 15, 2025. Check revise...

February 16, 2025 123 Views 0 comment Print

Agricultural Infrastructure Development Cess on Bourbon whiskey Revised

Custom Duty : India revises customs duties, imposing 100% duty on most alcoholic beverages and reducing bourbon whiskey duty to 50%, effective i...

February 14, 2025 378 Views 0 comment Print


Restricted entry of food items in under specific ports

November 14, 2022 1257 Views 1 comment Print

Vide order dated 17.10.2022 FSSAI has decided that with effect from 1st February, 2023, import of below specified high-risk products shall be permitted only through 61 ports

Requirement of Registration of foreign food manufacturing facilities as per Food Safety and Standards (Import) First Amendment Regulations, 2021 dated 03.11.2021

November 14, 2022 1026 Views 0 comment Print

Instruction No. 30/2022 -Customs F. No. 401/66/2022-Cus-III Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Room No. 229 A, North Block New Delhi, dated the 14th November, 2022 To All Principal Chief Commissioner/ Chief Commissioner of Customs/ Customs (Preventive)/ Customs & Central Tax All Principal Chief Commissioner […]

Period of limitation u/s. 27(1B) of Customs Act not apply when duty was paid under protest

November 14, 2022 1851 Views 0 comment Print

CESTAT Chennai held that as duty was paid under protest period of limitation of one year envisaged in section 27(1B) of Customs Act 1962 will not apply even if refund claim made out of a consequence of judgment/ decree/ order.

Amendment to section 129E incorporating mandatory pre-deposit is constitutionally valid

November 11, 2022 705 Views 0 comment Print

Bombay High Court held that section 129E of the Customs Act was amended on 1st October 2014 incorporating mandatory requirement of pre-deposit is constitutionally valid and cannot be held to be unreasonable, onerous, unfair or discriminatory.

Tariff Notification No. 94/2022-Customs (N.T.) Dated: 11th November, 2022

November 11, 2022 1401 Views 0 comment Print

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver | Notification No. 94/2022-Customs (N.T.) | Dated: 11th November, 2022 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, Notification No. 94/2022-Customs (N.T.) | Dated: 11th November, 2022 S.O. 5250(E).— In exercise of the powers […]

Detention order set aside for supply of illegible/ dim/ blank pages of RUDs

November 10, 2022 726 Views 0 comment Print

Delhi High Court granted release from detention to detenu on the ground of supply of illegible/ dim/ blank pages of Relied Upon Documents (RUDs). Detention order set aside.

 Tariff Notification No. 93/2022-Customs (N.T.) | Dated: 10th November, 2022

November 10, 2022 978 Views 0 comment Print

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Notification No. 93/2022-CUSTOMS (N.T.) | Dated: 10th November, 2022 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi Notification No. 93/2022-CUSTOMS (N.T.) | Dated: 10th November, 2022 S.O. 5241(E).— In exercise of the powers conferred […]

Mis-declaring nature of goods in bill of entry renders revocation of authorized courier registration

November 10, 2022 411 Views 0 comment Print

CESTAT Delhi uphold the order of revocation of registration of the authorized courier and forfeiture of security on account of actively violated the provisions of the act and rules by knowingly filing the bills of entry in the name of wrong consignee and also be mis-declaring the nature of the goods.

Issue Guideline to deal with pending cases after IBC Proceedings initiation- CESTAT to CBIC

November 7, 2022 1269 Views 0 comment Print

Ultratech Nathdwara Cement Limited Vs C.C. Jamnagar (Prev) (CESTAT Ahmedabad) CESTAT observed that IBC proceedings are being initiated against many companies who are either appellant or respondent in the appeals pending before this tribunal. We observed that the revenue-department has no proper guideline as to what stand is to be taken in a case where […]

Person not complying with SC directions don’t deserve any leniency from pre-deposit

November 6, 2022 534 Views 0 comment Print

Devinder Singh Narang Vs Commissioner of Customs (CESTAT Chandigarh) On behalf of Revenue it has been submitted that despite the extension of time granted by the Hon’ble Supreme Court, the Appellant failed to comply with the order of pre-deposit of Rs.50 lacs. We have seen the case records and find that time and again the […]

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728