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 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...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
CESTAT Kolkata held that Customs authorities cannot enhance declared transaction value without first following the mandatory two-step verification process under Rule 12 of the Customs Valuation Rules, 2007. The Tribunal ruled that the Department failed to establish valid grounds for rejecting the declared value.
CBIC amended Notification No. 36/2001-Customs (N.T.) by substituting tariff valuation tables for specified imported goods. The revised notification continues tariff values for commodities such as gold, silver, edible oils, brass scrap, and areca nuts.
CESTAT Chennai held that payment of Special Additional Duty is mandatory before claiming refund under Notification No. 102/2007. The Tribunal dismissed the importer’s challenge against SAD demand on imported silk fabrics.
The Customs Authority for Advance Rulings held that classification of roasted areca nuts under Heading 2008 had already been conclusively settled by the Madras High Court. The authority ruled that tariff restructuring under the Finance Act, 2025 did not create a fresh classification issue.
CBIC Circular No. 23/2026-Customs introduces mandatory INFO_CD declarations for claiming safeguard duty exemptions on steel imports. The Circular ensures smooth customs clearance by prescribing system-based qualifiers linked to CIF value thresholds, origin criteria, and excluded products.
The CESTAT Delhi held that polyester knitted fabric containing a small percentage of spandex could not be treated as mis-declared goods. The Tribunal ruled that such minor composition variation did not justify confiscation under the Customs Act.
For export transactions occurring before the Finance Act, 2022 amendment, the determination of iron ore fines (Fe content) must be done on a Wet Metric Tonne (WMT) basis, rejecting the Dry Metric Tonne (DMT) method adopted by the Adjudicating Authority.
CESTAT Delhi held that imported ABS motors and sensors were capable of being used in motor vehicles and therefore excluded from concessional customs duty benefits. The Tribunal ruled that the exemption notification must be interpreted strictly.
The Ministry of Finance has updated Notification No. 63/1994-Customs (N.T.) to notify the Samrang motorable road route for customs purposes. The change enables smoother border movement and customs administration along the Bhutan frontier.
High Court held that customs regulations require verification through reliable documents and data, not mandatory physical inspection of a client’s premises.
