Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
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 : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
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 : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...
Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
The Tribunal held that a prior judicial decision cannot be classified as additional evidence under Rule 5 of the Customs (Appeals) Rules. Since the issue was already settled and affirmed by the Supreme Court, the remand order was quashed and the appeal allowed.
CESTAT Ahmedabad held that recovery under Section 28AAA cannot proceed unless FPS scrips are cancelled by DGFT. In absence of cancellation, duty demand and penalties were set aside.
Notification 24/2026 substitutes revised tariff values for palm oil, soya oil, brass scrap, gold and silver under Section 14(2) of the Customs Act, 1962. The update standardizes customs valuation effective 28 February 2026, while retaining areca nut value unchanged.
The Tribunal held that Customs cannot reject a higher transaction value to redetermine a lower value for imposing anti-dumping duty. Rule 12 does not authorize downward revision merely to levy ADD.
CESTAT Delhi held that statement of witness recorded under section 108 of the Customs Act cannot be considered as relevant since procedure prescribed under section 138B of the Customs Act is not followed. Accordingly, penalty imposed u/s. 112(a) is set aside.
CESTAT Delhi held that statement made under section 108 of the Customs Act cannot be considered as relevant as the procedure contemplated under section 138B of the Customs Act was not followed. Thus, penalty imposed under section 112(a)(i) cannot be sustained.
The Tribunal held that mere mention of Section 112 without detailed imputation in the show cause notice cannot justify penalty. Violation of CHA Regulations alone was found insufficient to sustain penal action.
CESTAT Delhi set aside confiscation and penalty after finding no evidence that the vehicle owner knew it was used for transporting smuggled gold. The ruling clarifies that absence of knowledge defeats action under Sections 115 and 117 of the Customs Act.
Applying GIR 1 and Rule 3(a), the Authority ruled that technical design and manufacturer categorisation govern classification. The tyres were found to possess TBR characteristics, not OTR features.
CESTAT Delhi held that statement recorded u/s. 108 of the Customs Act cannot be considered as relevant since procedure contemplated u/s. 138B of the Customs Act not followed. Accordingly, penalties-imposed u/s. 112(a)(i) and 112(a)(ii) cannot be sustained.
