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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 5121 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 66 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 51 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 84 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 81 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 132 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 141 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


Non-allowance to cross-examination person whose statement is relied upon makes entire adjudication proceedings bad

September 13, 2023 7365 Views 0 comment Print

Calcutta High Court held that initiation of adjudication proceeding without allowing cross-examination of person whose statements recorded and relied upon in the adjudication proceeding makes the entire proceeding vitiated.

Allegation of undervaluation of imported goods based on retracted statements unsustainable

September 13, 2023 978 Views 0 comment Print

CESTAT Mumbai held that demand alleging undervaluation of imported goods merely on the basis of retracted statements without corroborative evidences is unsustainable in law.

Commissioner (A) cannot change product classification without affording opportunity

September 12, 2023 546 Views 0 comment Print

CESTAT Ahmedabad rules in Madhu Silica Pvt Ltd Vs C.C.-Ahmedabad that proper inquiry is required for classifying Malvern Master Sizer under Customs Tariff.

Smuggling of contraband gold from third country of origin liable to absolute confiscation

September 12, 2023 1773 Views 0 comment Print

CESTAT Kolkata held that onus cast on appellant u/s 123 not having been discharged, hence concluded that contraband gold smuggled from a third country of origin is liable to absolute confiscation.

CESTAT Bangalore allows refund of Additional duty paid on Timber Import 

September 12, 2023 633 Views 0 comment Print

CESTAT Bangalore allows a timber import company to refund customs and special additional duty on unsold goods, providing a key precedent for the industry.

HC quashed order denying Duty Drawback without considering uploaded BRS

September 12, 2023 582 Views 0 comment Print

Madras High Court overturns a decision denying Style Garments the benefits of duty drawback, citing failure to consider uploaded Bank Realization Statements.

Attachment of bank account and detention of goods without duty demand unjustified

September 11, 2023 1266 Views 0 comment Print

Bombay High Court held that attachment of saving bank account and detention of goods in absence of duty demand without service of notice is also without jurisdiction and without any authority of law.

Linear Accelerator merit classification under Heading 9022: CAAR Mumbai

September 11, 2023 1887 Views 0 comment Print

A detailed analysis of the Customs Authority of Advance Ruling (CAAR) Mumbai’s order on the classification of Linear Accelerators under heading 9022.

Foil Balloons Made of Nylon/HDPE for Party Decoration – Classification under 9505.9090

September 11, 2023 1917 Views 0 comment Print

CAAR held that Foil Balloons are made of Nylon/HDPE not of Latex/Rubber and imported for the purpose of party decoration or entertainment, merit classification under the heading 9505 and specifically under subheading 9505 9090 of the First Schedule to the Customs Tariff Act, 1975.

Lenovo’s Interactive Large Format Displays merit classification under sub-heading 84714190

September 11, 2023 708 Views 0 comment Print

Delve into the intricate details of the classification of Lenovo’s Interactive Large Format Displays under Indian Customs Law. Find out why these products merit a particular sub-heading.

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