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Custom Duty

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

Latest Articles


What is AEO Certification and How It Benefits Businesses?

Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...

February 20, 2025 1206 Views 0 comment Print

Ekal Anubandh | Single Unified Multi-Purpose Electronic Bond

Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...

February 19, 2025 1107 Views 1 comment Print

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 1452 Views 2 comments 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 510 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 396 Views 0 comment Print


Latest News


Reduction of Import Duties/Taxes on Life-Saving Drugs for Rare Diseases

Custom Duty : Learn about import duty exemptions on life-saving drugs for rare diseases, including GST benefits, applicable conditions, and proc...

March 16, 2025 180 Views 0 comment Print

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 312 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 2355 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 1104 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 486 Views 0 comment Print


Latest Judiciary


Customs Broker not responsible if client fails to inform authorities post moving to new premises

Custom Duty : CESTAT Delhi held that responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveilla...

March 26, 2025 2385 Views 0 comment Print

Customs Officer not empowered to modify FOB value of goods: CESTAT Delhi

Custom Duty : CESTAT Delhi held that FOB value is the transaction value and customs officer has no right to interfere/ modify the FOB value of t...

March 26, 2025 162 Views 0 comment Print

Classification of Heat Sinks for Washing Machines & Refrigerators PCBs: CAAR Ruling

Custom Duty : Analysis of heat sink classification under Indian Customs Tariff for washing machines & refrigerators, based on the CAAR Mumbai ru...

March 26, 2025 63 Views 0 comment Print

Digital Cinema Projector classifiable under CTH 8528: CAAR Mumbai

Custom Duty : Customs Authority for Advance Rulings, Mumbai, reviews the classification of digital cinema projectors under Indian customs law, a...

March 26, 2025 51 Views 0 comment Print

Notification no. 36/2021-Customs doesn’t have retrospective effect: CESTAT Delhi

Custom Duty : CESTAT Delhi held that Amendment Notification no. 36/2021-Customs dated 19.07.2021 cannot be said to be retrospective in nature. A...

March 26, 2025 48 Views 0 comment Print


Latest Notifications


SCMTR Implementation: Customs Extends Deadline

Custom Duty : Customs extends SCMTR transitional period to May 31, 2025, to allow stakeholders to comply with electronic filing requirements, av...

March 29, 2025 63 Views 0 comment Print

Procedure for Import/Export via Personal Carriage Issued

Custom Duty : CBIC outlines procedures for importing/exporting gems, jewellery, and samples via personal carriage, ensuring streamlined electron...

March 29, 2025 87 Views 0 comment Print

Customs Duty: Amendment to Notification No. 22/2022

Custom Duty : Finance Ministry amends Customs Notification 22/2022, effective April 1, 2025, through Notification 21/2025, altering Table I....

March 29, 2025 180 Views 0 comment Print

Notification No. 22/2025-Customs: Amendments in Import Duty

Custom Duty : Notification No. 22/2025-Customs modifies import duty rates for specified goods under Notification No. 25/2021. Effective from 28t...

March 29, 2025 114 Views 0 comment Print

Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2025

Custom Duty : CBIC amends Sea Cargo Manifest and Transshipment Regulations, extending deadlines for compliance. Effective from publication in th...

March 29, 2025 45 Views 0 comment Print


Section 149 of Customs Act doesn’t not prescribe any time limit: CESTAT Bangalore

December 31, 2024 405 Views 0 comment Print

CESTAT Bangalore held that no time limit has been prescribed under the statutory provision of Section 149 of the Customs Act hence circular no. 36/2010 dated 23.09.2010 cannot prescribe particular time period which is not provide u/s. 149.

Customs duty payable on quantity of crude oil actually received in shore tank in India

December 31, 2024 156 Views 0 comment Print

CESTAT Bangalore held that the quantity of crude oil actually received into a shore tank in a port in India should be the basis for payment of customs duty. Thus, customs duty needs to be calculated based on crude oil received in shore tank.

CBIC gives effect to fourth tranche of tariff concessions under India-Australia ECTA

December 30, 2024 612 Views 0 comment Print

Customs Notification 50/2024 replaces Table I in Notification 62/2022. Amendments align with public interest under the Customs Act, 1962.

CESTAT Ahmedabad Remands Case Over Valuation Disputes – SEZ Duty, CAS-4 Certificate & Time Bar

December 29, 2024 225 Views 0 comment Print

CESTAT Ahmedabad remands the appeal of Sahjanand Medical Technologies Ltd. regarding the enhancement of goods valuation, highlighting issues with SEZ duty, CAS-4 certificate, and time bar.

Custom classification should rely on chemical nature of product, not its end-use

December 29, 2024 1197 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Arpan Aeromatics, overturning the classification decision for imported goods, citing improper reliance on the end-use and absence of chemical examination.

Madras HC Quashes Duty Drawback Recovery, Orders Re-evaluation

December 29, 2024 117 Views 0 comment Print

Madras High Court sets aside order for recovery of duty drawback due to proof of export proceeds realization and improper address service. Details inside.

CESTAT Quashes Customs SAD Refund Rejection for Ignoring CA Certificate

December 29, 2024 99 Views 0 comment Print

CESTAT sets aside the rejection of refund claim in Shriram Impex case, citing failure to consider Chartered Accountant certificate for SAD paid.

Customs Ruling on Teachmint’s Interactive Flat Panels

December 29, 2024 543 Views 0 comment Print

Detailed analysis of the Customs Authority for Advance Rulings’ decision on Teachmint’s Interactive Flat Panels under Customs Tariff Act, 1975.

Classification of SFP Transceivers in Customs Ruling

December 29, 2024 921 Views 0 comment Print

Classification of Small Form Factor Pluggable Transceivers under Customs Tariff, along with duty eligibility under Notification No. 57/2017-Cus, is discussed.

Advance Ruling on Fuel Pump Parts Classification – Bundy India

December 29, 2024 435 Views 0 comment Print

Bundy India Ltd seeks advance ruling on the classification of fuel pump parts used in vehicles under the Customs Tariff Act, 1975.

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