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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


Amendment to Customs Tariff Act: Export Duty on Onions Imposed

August 19, 2023 1986 Views 0 comment Print

Ministry of Finance’s Notification No. 47/2023-Customs amends Second Schedule to Customs Tariff Act, imposing 50% export duty on onions.

Case Law on confiscation of Iron Ore Fines in account of FE Contents more than 64%

August 19, 2023 1620 Views 0 comment Print

Vedanta Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) The Appellants have exported Iron Ore Fines declaring the Fe content therein to be less than 64%. Under seven Shipping Bills exports were completed for different overseas importers during the period 2010-2011. Before the shipment, samples were drawn by Customs officials in the presence of the […]

Customs Exchange Rate Notification No. 61/2023-Cus (NT) dated 17.08.2023

August 17, 2023 5805 Views 0 comment Print

Check the latest Customs exchange rates for foreign currencies to Indian rupees for imported and export goods. Effective from August 18, 2023.

Enhancement of assessable value without details of relied upon contemporaneous price unjustified

August 16, 2023 927 Views 0 comment Print

CESTAT Chennai held that enhancement of assessable value in absence of all the details the imports whose values have been relied upon as contemporaneous prices by the lower adjudicating authority is unsustainable as reasonability of the same cannot be decided.

Rejection of transaction value without providing details of contemporaneous import unsustainable

August 16, 2023 1521 Views 0 comment Print

CESTAT Chennai held that rejection of transaction/ declared value of impugned goods on the basis of contemporaneous imports without providing details relating to contemporaneous imports of goods is unsustainable in law.

Gold cannot be said to be smuggled merely on the basis of its purity

August 16, 2023 2103 Views 0 comment Print

CESTAT Delhi held that the gold in question is not proved to be the smuggled gold of foreign origin. Mere purity thereof being equivalent to the purity of foreign gold is wrongly held to be the criteria to hold the melted gold as the gold of foreign origin. Hence, investigation is observed to be faulty.

Violation of CBLR established but revocation of Customs Broker Licence set aside as it being too harsh punishment

August 16, 2023 1152 Views 0 comment Print

CESTAT Chennai held that violation of the Customs Brokers Licensing Regulations (CBLR), 2013 though stands established, the revocation of Customs Broker Licence is set aside as business and the livelihood of not only the appellant, but also its employees is adversely affected because of the suspension and revocation of the licence.

Segregation benefit allowable to EOU only when imported scrap contains impurities

August 14, 2023 840 Views 0 comment Print

CESTAT Ahmedabad held that benefit of segregation can be allowed only if the imported scrap contained impurities like iron, rubber, plastic, steel etc.

Whether a quasi judicial authority can pass a non speaking order

August 14, 2023 5574 Views 1 comment Print

Explore the Tata Steel vs Union of India case in the Calcutta High Court that addresses whether quasi-judicial authorities can issue non-speaking orders. This judgement holds significance for matters related to GST, income tax, and similar acts.

New Tariff Values for Edible Oils, Brass, Gold & Silver from 15th Aug 2023

August 14, 2023 1530 Views 0 comment Print

Official notification of revised tariff values for edible oils, brass scrap, gold, silver, and areca nuts by the Ministry of Finance, India, on 14th Aug 2023

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