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


Everything about Authorised Economic Operator (AEO) Programme

Custom Duty : Learn about the Authorised Economic Operator (AEO) Programme, its benefits, eligibility, application process, and impact on intern...

March 31, 2025 312 Views 1 comment Print

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 1242 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 1131 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 1467 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 519 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 183 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 336 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 2415 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 1119 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 498 Views 0 comment Print


Latest Judiciary


Importer’s Acceptance Alone Not Sufficient for Customs Valuation: CESTAT Chennai

Custom Duty : Burden of proving undervaluation lies with the customs authorities, and an importer’s acceptance of valuation does not, by itsel...

April 2, 2025 39 Views 0 comment Print

CESTAT Chennai Allows Benefit of Concessional Customs Duty Based on Retrospective Clarification

Custom Duty : CESTAT Chennai rules Vividh Print Media eligible for concessional customs duty, citing SC precedent on retrospective application o...

April 2, 2025 51 Views 0 comment Print

Calcutta HC Stays Customs Show-Cause Notice Against Hinduja Global Solutions

Custom Duty : Calcutta High Court grants interim stay on customs show-cause notice to Hinduja Global Solutions, citing lack of jurisdiction due ...

April 2, 2025 81 Views 0 comment Print

Declared Import Value Cannot Be Rejected Arbitrarily: CESTAT Chennai

Custom Duty : CESTAT Chennai rules against arbitrary rejection of declared import value, citing SC precedent in valuation dispute....

April 2, 2025 30 Views 0 comment Print

Delhi HC direct Customs to Release Engraved Gold Kada of Indian Tourist

Custom Duty : Delhi High Court orders the release of an Indian tourist's gold Kada seized by Customs, ruling waiver of show cause notice is inva...

April 2, 2025 63 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 135 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 222 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 435 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 399 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 117 Views 0 comment Print


Goods mis-declared to evade anti-dumping duty is liable for confiscation: CESTAT Delhi

January 3, 2025 177 Views 0 comment Print

CESTAT Delhi held that goods are liable for confiscation u/s. 111(m) of the Customs Act 1962 since goods are mis-declared with intention to evade imposition of anti-dumping duty under notification no. 51/2012-CUS(ADD) dated 03.12.2012. Further, penalty also imposed u/s. 114(A) of the Customs Act.

Interest on sanctioned refund under Customs admissible after 3 months from date of application

January 3, 2025 288 Views 0 comment Print

CESTAT Ahmedabad held that under Customs Act interest on sanctioned refund is admissible after three months from the date of application and not from date of Commissioner (A) order.

Roll out of Automated Out of Charge for AEO T2 and T3 Clients

January 1, 2025 924 Views 0 comment Print

CBIC introduces Automated Out of Charge for AEO T2/T3 clients from 1st January 2025, simplifying customs clearance and reducing administrative burdens.

Bombay HC Quashes 26-Year-Delayed Customs Notice

January 1, 2025 369 Views 0 comment Print

Bombay HC quashed a customs notice issued after 26 years for non-submission of Export Obligation Certificate, citing unreasonable delay under the Customs Act.

Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver from January 1, 2025

December 31, 2024 444 Views 0 comment Print

New customs tariff values for goods like gold, silver, palm oil, and more are effective January 2025, as per Notification No. 88/2024 by India’s Ministry of Finance.

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 162 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 621 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 231 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 1203 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.

Sponsored
Sponsored
Search Post by Date
April 2025
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930