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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


Customs Valuation Framework Under Section 14 and CVR, 2007

Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...

July 11, 2026 249 Views 0 comment Print

MOOWR Scheme: A Game Changer for Indian Manufacturers

Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...

July 3, 2026 1584 Views 1 comment Print

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 687 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 7008 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 10797 Views 0 comment Print


Latest News


CBIC Extends Customs Duty Exemption Till 15 July 2026 Due to West Asia Supply Disruptions

Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...

July 2, 2026 339 Views 0 comment Print

India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 480 Views 0 comment Print

₹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 588 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 2877 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 675 Views 0 comment Print


Latest Judiciary


CAAR Rejects Ruling on Roasted Areca Nut Classification Citing Madras HC Decision

Custom Duty : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...

July 13, 2026 159 Views 0 comment Print

Samsung ‘Moving Style’ Classifiable as ‘Other Monitor’ Under CTH 8528: CAAR Delhi

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...

July 13, 2026 135 Views 0 comment Print

TrackMan 4 & TrackMan iO Classifiable as Other Golf Equipment Under CTH 9506: CAAR Delhi

Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...

July 13, 2026 120 Views 0 comment Print

Statutory Appeal Is Proper Remedy Against Customs Redemption Fine & Penalty: Madras HC

Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...

July 12, 2026 123 Views 0 comment Print

Royalty Addition to Import Value Set Aside as Not a Condition of Sale: CESTAT Chennai

Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...

July 12, 2026 126 Views 0 comment Print


Latest Notifications


CBIC Issues Guidelines for Self-Certified Origin Declarations Under India–UK CETA

Custom Duty : CBIC Circular 33/2026-Customs implements self-certified Origin Declarations, URN authentication and transition provisions under In...

July 14, 2026 129 Views 0 comment Print

CBIC Discontinues Manual Container Documents Under Notification 104/94-Customs

Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...

July 13, 2026 225 Views 0 comment Print

CBIC Empowers Board to Extend Two-Year Re-Export Period for Duty-Free Event Imports

Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...

July 11, 2026 384 Views 0 comment Print

CBIC Extends Anti-Dumping Duty on Chinese Arylides Till 13 January 2027

Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...

July 11, 2026 129 Views 0 comment Print

CBIC Revises List of Goods Eligible for BCD Exemption for Lithium-Ion Cell Manufacturing

Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...

July 9, 2026 642 Views 0 comment Print


No Penalty Without Corroborative Evidence in Illegal BMW M5 Import Case

February 16, 2024 870 Views 0 comment Print

CESTAT Kolkata rules no penalty on Rakesh Aggarwal without evidence of involvement in invalid BMW M5 importation. Detailed analysis and verdict explained.

Customs Brokers Not Liable for Client Background Checks: CESTAT Delhi

February 16, 2024 771 Views 0 comment Print

In the case of World Line Cargo Movers Vs Commissioner of Customs, CESTAT Delhi ruled that customs brokers cannot be held liable for background checks of clients.

CESTAT Appeal Disposal period Doesn’t Count Under Customs Act Section 28(9)

February 16, 2024 777 Views 0 comment Print

Delhi High Court ruled that the period spent in disposal of appeal before CESTAT shall not count towards period stipulated under Section 28(9) of Customs Act.

Bombay HC Allows Provisional Release of Premium Cold Coffee

February 16, 2024 696 Views 0 comment Print

Bombay High Court grants provisional release of premium cold coffee, criticizes discriminatory treatment by Customs, directs acceptance of bank guarantee.

CESTAT Chandigarh directs Release of Seized Garlic on Bond & Bank Guarantee

February 16, 2024 948 Views 0 comment Print

Read how CESTAT Chandigarh directs release of seized imported garlic on furnishing bond and bank guarantee covering the demand of differential duty. Legal analysis and implications provided.

Non-Furnishing of Bond not amounts to Misdeclaration: CESTAT Chennai

February 16, 2024 549 Views 0 comment Print

CESTAT ruling favors Samarth Corporation, negating Customs’ demand for interest and penalties over bond non-furnishing under amended notification.

CESTAT Directs Release of Metallic Goods via Mutilation Supervision

February 16, 2024 936 Views 0 comment Print

A.P. Steel Re-Rolling Mills Ltd. Vs Commissioner of Customs: CESTAT orders release of HMS scrap after mutilation under customs supervision.

Documents conveying right to use software rightly classifiable under CTH 49

February 16, 2024 1158 Views 0 comment Print

Read about CESTAT Bangalore’s ruling confirming separate classification for software licenses and software, allowing the benefit of nil customs duty rate.

Duty-free shop licensee liable to customs duty if violates Customs Act provisions

February 16, 2024 1326 Views 0 comment Print

Learn from CESTAT Bangalore’s ruling that a duty-free shop licensee must pay customs duty when violating Customs Act provisions. Analysis & implications explained.

Foreign Supplier’s Higher Discount Doesn’t Imply Undervaluation: CESTAT Bangalore

February 15, 2024 723 Views 0 comment Print

CESTAT Bangalore sets aside differential duty in Hazel Mercantile Ltd. vs Commissioner of Customs case, emphasizing no demand on undervaluation due to higher discount on import.

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