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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


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 285 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


Exemption from payment of BCD available on import of Colour data projectors

September 12, 2022 963 Views 0 comment Print

Held that colour data projectors are classified under CTI 8528 61 00 and accordingly unconditional exemption from payment of BCD available under serial no. 17 of exemption notification dated 01.03.2005.

Imported Wap was entitled to an exemption from Basic Customs Duty

September 12, 2022 1398 Views 0 comment Print

Imported WAP was entitled to an exemption from the whole of the customs duties under the ITA as it worked on technology and did not support the LTE standard.

Amendment in Export Policy of broken rice against ITC (HS) Code 1006 4000

September 12, 2022 1677 Views 0 comment Print

Following consignments of broken rice will be allowed to be exported: i. where loading of broken rice on the ship has commenced before this Notification,

No Absolute Confiscation or Re-Export of Goods cleared for Domestic Consumption

September 10, 2022 609 Views 0 comment Print

Commissioner of Customs (Imports) Vs Pankaj Electronics (CESTAT Chennai) Once the goods have been released after inspection by authorized Chartered Engineer, as has been noted by the Hon’ble High Court, there cannot be any contrary view possible in the present appeal. Ten years down the time line after release of the goods per direction of […]

Changes and Clarification on IGCRS Rules, 2022

September 10, 2022 5700 Views 0 comment Print

F.No. 450/28/2016-Cus-IV Government of India Department of Revenue Ministry of Finance (Central Board of Indirect Taxes & Customs) North Block, New Delhi, Circular No. 18/2022-Customs |Dated: 10th of September , 2022 To, All Principal Chief Commissioners/ Chief Commissioners of Customs / Customs (Preventive) / Customs and Central Tax, All Principal Commissioners/ Commissioners of Customs / […]

AGMARK certification requirement for imported food consignments postponed

September 9, 2022 945 Views 0 comment Print

FSSAI agreed to keep the requirement of AGMARK certification for imported food consignments in abeyance further orders

Objective of giving show cause notice is not an empty formality: HC

September 9, 2022 3951 Views 0 comment Print

Riddhi Siddhi Collection Vs Union of India and Ors (Bombay High Court) HC held that The objective of giving show cause notice is not an empty formality. The objective is to make the party aware of the case it has to meet. Thus time is given to respond to the same. The reduction of time […]

Customs procedure for export of cargo in closed containers from ICDs to Bangladesh using Inland Waterways

September 9, 2022 1932 Views 0 comment Print

F.No.550/05/2011-LC(Pt) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs Room No. 49, North Block, New Delhi Circular No. 17/2022-Customs | Dated 09th September, 2022 To, All Principal Chief Commissioners/Chief Commissioners of Customs All Principal Chief Commissioners/Chief Commissioners of Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of CGST & […]

Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022

September 9, 2022 36726 Views 2 comments Print

MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 74/2022 – Customs (N. T.), Dated: 9th September, 2022 G.S.R. 692(E).—In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), and in supersession of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, except as […]

Voluntary deposit made during investigation & appropriated against demand cannot be treated as pre-deposit & thus cannot be refunded

September 9, 2022 2268 Views 0 comment Print

Sky Airways Vs Commissioner of Customs (CESTAT Delhi) Customs Duty Paid Voluntarily During Investigation cannot be claimed as refund when CESTAT remanded the matter for a fresh adjudication The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT) in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order […]

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