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...
CESTAT Delhi held that since imported helicopter is used for private purpose without any remuneration earned from such flights, there is no substantial compliance of Condition No. 104 of Exemption Notification no. 61 of 2017 dated 03.05.2007. Accordingly, confiscation of helicopter upheld.
The Tribunal held that mere non-participation in inquiry and reliance on government-issued IEC and GSTIN cannot establish breach of CBLR obligations. Licence revocation and penalty were quashed for lack of evidence.
The Ministry of Finance has amended Notification 77/2023 to revise drawback figures for specific tariff items under Chapter 71. The updated rates increase the amounts in column (4), impacting exporters dealing with the specified goods.
The Court held that allegations of forged extension and duress require factual examination by the Adjudicating Authority, maintaining status quo on seized gold and cash.
CESTAT Chennai set aside a ₹92 lakh customs demand on imported natural rubber latex, holding the show cause notice was issued beyond the limitation period. The Tribunal ruled that without proof of wilful misstatement, extended limitation cannot apply.
CAAR Mumbai ruled that internally and externally threaded elbows, bends, tees, sleeves and crosses must be classified under specific tariff headings based on material composition. The Authority held that specific entries prevail over general or residuary classifications under the Customs Tariff Act.
CAAR Mumbai ruled that 176 customized aircraft components are classifiable under CTH 88073000 as Other parts of aeroplanes. The Authority held that the goods are exclusively designed for aircraft use and are not parts of general use under Section XVII Notes.
CAAR Mumbai refused to issue a fresh ruling on roasted areca nut classification, holding that the issue was already decided by the Madras High Court. The statutory bar under Section 28-I(2) of the Customs Act was applied.
The CBIC has revised tariff values for gold, silver, palm oil, soybean oil, brass scrap and areca nuts under Notification No. 20/2026-Customs (N.T.). The updated rates, effective 14 February 2026, impact valuation for customs duty purposes under Section 14 of the Customs Act, 1962.
The new rules increase duty-free allowances by 50% and shift gold jewellery to a weight-only system, replacing value caps under the 2016 framework.
