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...
Explore the CAAR Delhi ruling on Prenda Creations Pvt Ltd’s import of Roasted Areca Nuts. Learn about HS Code classification, exemption eligibility under Customs Tariff Act, and procedural requirements.
Explore CAAR Delhi’s ruling on classification of imported Roasted Areca Nuts (Whole/Cut) under Customs Tariff Act. Detailed analysis & conclusion.
Explore Customs Instruction No. 17/2024-Customs detailing authorized officers under FSS Act and latest updates on food import points of entry.
Explore Customs Notification No. 48/2024 by CBIC, detailing the appointment of adjudicating authorities for M/s Avlock International India’s show cause notices.
Read the full text of the CESTAT Kolkata order on A.S. Chattha Exim Pvt. Ltd. vs. Commissioner of Customs. The tribunal upheld the rejection of refund claims for Special Additional Duty (SAD) on imported goods.
Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done, any client’s address change without informing authorities isn’t the broker’s fault.
Govt. amends Customs Notifications Nos. 25/1999, 25/2002, and 57/2017 to revise regulations on electronics imports, effective from 24th July 2024.
CESTAT held that the appeal’s duty amount is below the Rs.50 lakh threshold per CBIC’s 02.11.2023 circular. Thus, the appeal was dismissed, leaving any legal questions open.
It is settled that once CA certificate is produced and in absence of any allegation of fraud or collusion, such certificate is sufficient to grant SAD refund claim. Refund should not be denied merely on technical violations.
Principle of unjust enrichment not apply to deposit under protest during pendency of adjudication proceedings or investigation; CESTAT allows interest @6% per annum from the date of deposit till the date of refund
