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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


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 180 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 3021 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

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...

May 13, 2026 5118 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 612 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 837 Views 1 comment Print


Latest News


₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 390 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2400 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 570 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1434 Views 0 comment Print


Latest Judiciary


No Confiscation of Indian Currency Without Proof Linking It to Smuggling: CESTAT Kolkata

Custom Duty : CESTAT Kolkata held that Indian currency cannot be confiscated under Section 121 of Customs Act without clear evidence connecting ...

May 24, 2026 54 Views 0 comment Print

Multifunction Devices Retaining Essential Character of Relays Eligible for Customs Exemption: CESTAT Delhi

Custom Duty : The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continu...

May 24, 2026 48 Views 0 comment Print

CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 81 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 138 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 78 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 129 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 138 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 543 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 195 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 405 Views 0 comment Print


CESTAT deletes penalty as statement lacked corroboration & was insufficient to sustain penalty

January 13, 2024 864 Views 0 comment Print

The tribunal concluded that the Commissioner failed to present additional evidence beyond co-accused statements, mirroring the trial court’s findings. Emphasizing the principle of double jeopardy, the tribunal set aside the penalty imposed under Section 114 of the Customs Act, granting victory to Abdul Razak.

Vakrangee Hardware: Withdrawal of Advance Ruling Application – CAAR Mumbai

January 13, 2024 417 Views 0 comment Print

Explore the withdrawal of M/s Vakrangee Hardware’s advance ruling application for the classification of Clear Float Glass at CAAR Mumbai.

Mayur Glass Industries: Withdrawal of Application – CAAR Mumbai

January 13, 2024 366 Views 0 comment Print

Explore the withdrawal of the advance ruling application by Mayur Glass Industries concerning the classification of Clear Float Glass at CAAR Mumbai.

Classification of Projectors in Case of Ingram Micro India Private Limited

January 12, 2024 1320 Views 0 comment Print

Customs Authority ruled that the projectors under consideration, based on their functions and features, were principally meant for use with automatic data processing machines. The presence of additional features did not disqualify them from classification under sub-heading 8528 62 00, emphasizing the specific description provided by the heading.

Classification of Tire Pressure Monitoring System & Differential Pressure Sensors

January 12, 2024 1287 Views 0 comment Print

After a comprehensive review of Mahindra & Mahindra’s submissions, relevant case laws, and legal framework, CAAR concludes that both TPMS and DPS merit classification under subheading 90262000 of Customs Tariff Act.

X-MAS: Streamlining Customs License Processes at Jawaharlal Nehru Custom House

January 11, 2024 5412 Views 6 comments Print

Explore the streamlined license registration process at Jawaharlal Nehru Custom House with X-MAS software. Learn how to submit documents online for Advance Authorisation and EPCG schemes

Attempt to smuggle gold is liable for absolute confiscation

January 11, 2024 1725 Views 0 comment Print

CESTAT Delhi held that attempt to smuggle gold by breaching the condition for import makes it a prohibited goods. Accordingly, such prohibited goods cannot be allowed to be redeemed on payment of redemption fine or cannot be permitted for re-export. Hence, such prohibited goods is liable for absolute confiscation.

Classification of Roasted Areca Nut/Betel Nut: In re Perfect Trading Co. (CAAR Delhi)

January 11, 2024 2562 Views 0 comment Print

CAAR Delhi rules on Perfect Trading Co.’s classification of Roasted Areca/Betel Nuts under CTH 20081920, affirming reliance on HSN Explanatory Notes and recent judicial precedents, setting a significant benchmark for customs classification.

Regulation 10(n) not mandate Customs Broker to physically verify address correctness

January 11, 2024 1713 Views 0 comment Print

CESTAT Kolkata rules on Customs Broker’s compliance with CBLR. Sinha Shipping Agency wins against Customs Commissioner. Full text analysis of the order provided.

Burden to demonstrate dispatch of order by speed post with acknowledgment lies with revenue

January 11, 2024 1254 Views 0 comment Print

CESTAT Allahabad remands matter on customs action due to department’s failure to dispatch order to assessee, challenging the bar of limitation under Section 128.

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