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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


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 1206 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 1107 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 1452 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 510 Views 0 comment Print

Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...

February 13, 2025 396 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 180 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 312 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 2355 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 1104 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 486 Views 0 comment Print


Latest Judiciary


Customs Broker not responsible if client fails to inform authorities post moving to new premises

Custom Duty : CESTAT Delhi held that responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveilla...

March 26, 2025 2385 Views 0 comment Print

Customs Officer not empowered to modify FOB value of goods: CESTAT Delhi

Custom Duty : CESTAT Delhi held that FOB value is the transaction value and customs officer has no right to interfere/ modify the FOB value of t...

March 26, 2025 162 Views 0 comment Print

Classification of Heat Sinks for Washing Machines & Refrigerators PCBs: CAAR Ruling

Custom Duty : Analysis of heat sink classification under Indian Customs Tariff for washing machines & refrigerators, based on the CAAR Mumbai ru...

March 26, 2025 63 Views 0 comment Print

Digital Cinema Projector classifiable under CTH 8528: CAAR Mumbai

Custom Duty : Customs Authority for Advance Rulings, Mumbai, reviews the classification of digital cinema projectors under Indian customs law, a...

March 26, 2025 51 Views 0 comment Print

Notification no. 36/2021-Customs doesn’t have retrospective effect: CESTAT Delhi

Custom Duty : CESTAT Delhi held that Amendment Notification no. 36/2021-Customs dated 19.07.2021 cannot be said to be retrospective in nature. A...

March 26, 2025 48 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 63 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 87 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 180 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 114 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 51 Views 0 comment Print


Import Values Cannot Be Rejected Solely on NIDB Data: CESTAT Chennai

December 1, 2024 282 Views 0 comment Print

CESTAT Chennai rules that declared import values cannot be rejected solely based on NIDB data without valid reasons or supporting evidence.

Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver wef 30.11.2024

November 29, 2024 342 Views 0 comment Print

CBIC revises tariff values for crude palm oil, soya bean oil, brass scrap, gold, silver, and areca nuts under Notification No. 84/2024, effective 30th November 2024.

Delhi HC Upholds Customs Valuation Ruling for Lack of Evidence Against Declared Transaction Values

November 29, 2024 444 Views 0 comment Print

Niraj Silk Mills Vs Commissioner of Customs (ICD) (Delhi High Court) Niraj Silk Mills/Hanuman Prasad and Sons/Manavi Exim Pvt. Ltd. Vs. Commissioner of Customs – Delhi High Court – 27/11/2024 – Brief Analysis. The recent legal proceedings addressed appeals from Niraj Silk Mills and Hanuman Prasad and Sons against the Commissioner of Customs (ICD), Patparganj, […]

Classification of Assy Guide Rails as Motor Vehicle Parts – CAAR Mumbai Ruling

November 28, 2024 639 Views 0 comment Print

CAAR Mumbai clarifies the classification of Assy Guide Rails under Customs Tariff Act 87089900 as parts of motor vehicles, focusing on sunroof assembly usage.

HID India Pvt Ltd: Classification of Signo Reader under Customs Act

November 28, 2024 447 Views 0 comment Print

HID India Pvt Ltd’s Signo Reader is classified under HS Code 8471, aligning with automatic data processing machines for use in access control systems.

Custom Broker not required to do continuous surveillance at physical address of exporter: Delhi HC

November 27, 2024 261 Views 0 comment Print

The present appeal is filed by the revenue. Notably, the respondent is a Custom Broker. It was alleged that certain exports facilitated by the respondent which were made by the exporters, who are allegedly found to be non-existent at their principal place of business.

Advance Ruling on Lithium-Ion Cell Imports for Mobile Batteries

November 26, 2024 1224 Views 0 comment Print

Analysis of CAAR Mumbai’s ruling for Sunwoda Electronics on concessional customs duty for lithium-ion cells and parts used in manufacturing mobile battery packs.

Amending non-existing Anti-Dumping Duty notification not sustainable in law: Madras HC

November 22, 2024 624 Views 0 comment Print

The Special Economic Zone (SEZ) unit of Flextronics Technologies (India) Pvt. Ltd. (‘Flextronics SEZ unit’) imported the goods, described by the petitioner as stand-alone parts/components, into India from Huawei, China.

Amendment to Anti-Dumping Duty Notification No. 18/2021

November 22, 2024 1278 Views 1 comment Print

Ministry of Finance updates anti-dumping duty via Notification No. 25/2024-Customs (ADD), revising entry in Notification No. 18/2021 for effective regulation.

Bank Account Freezing by Customs Authorities Quashed: Rajasthan HC Ruling

November 22, 2024 375 Views 0 comment Print

Rajasthan High Court examines the legality of freezing a bank account under Section 110(5) of the Customs Act, citing statutory violations and procedural lapses.

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