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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


CESTAT rules on Customs duty classification of ‘Twin Vision Scanner’ & related equipment

August 13, 2023 840 Views 0 comment Print

Analysis of C.C. Ahmedabad vs Smaltochimia India Pvt Ltd case involving customs duty classification dispute for ‘Twin Vision Scanner’ and related equipment.

Interest and penalties not imposable on demand of Customs, CVD, SAD

August 12, 2023 6720 Views 0 comment Print

Insights into the Supreme Court ruling on imposition of interest and penalty on customs duty, CVD, in Union of India & Ors. vs Mahindra and Mahindra Ltd.

Petitioner Conceals Confiscation Order: MP HC Imposes Rs. 25K Fine

August 12, 2023 414 Views 0 comment Print

Analysis of Hitesh Nagwani vs Commissioner of Customs case from Madhya Pradesh High Court. Details of customs order and imposed Rs. 25,000 cost. Legal insights.

Penalty on mediator unjustified as he was unaware about forged/ fake nature of advance licence

August 11, 2023 750 Views 0 comment Print

CESTAT Ahmedabad held that penalty on mediator acting as a broker in dealing with trading of advance licence which was forged or obtained fraudulently unjustified as it is not established that he was aware about forged/ fake nature of licence.

It is mandatory to grant opportunity to cross-examine third party whose statement is relied upon

August 11, 2023 1971 Views 0 comment Print

Calcutta High Court held that as and when statement from the third party recorded under section 108 of the Customs Act is relied upon then the opportunity of cross-examining such person is necessary to be given to the assessee.

Value of Imported goods cannot be enhanced without Speaking Order

August 11, 2023 621 Views 0 comment Print

CESTAT Chennai directs reconsideration of customs duty on imported aluminium powder by Metal Powder Company Ltd., citing lack of speaking order.

Kerala HC: DGFT Circular on 4% SAD Refund Published on Website is Public Notice

August 11, 2023 780 Views 0 comment Print

Kerala HC rules on Elite Green Pvt Ltd’s claim for 4% SAD refund. Court finds that publishing on DGFT’s website amounts to public notice. Details here.

Demand stayed as review petition pending before Supreme Court

August 10, 2023 3408 Views 0 comment Print

Bombay High Court granted the stay on customs demand on account of pending of the review petition before the Supreme Court in the case of Canon India Pvt. Ltd.

‘Computer System Desktops’ even though marketed as gaming PC are classifiable under CTH 8471

August 10, 2023 1473 Views 0 comment Print

CESTAT Chennai held that ‘Computer System Desktops’ are classifiable under CTH 8471 as ‘automatic data processing machines’ even though it is being marketed as a gaming PC that is capable of running graphic intensive gaming applications.

Notebook Computers Imported for Institutional Consumers assessable U/s. 4 on transaction value

August 9, 2023 639 Views 0 comment Print

CESTAT Chennai held notebook computers imported for sale to Rajiv Ghandhi University of Knowledge Technologies, Hyderabad (RGUKT) i.e. institutional consumer and not ultimate consumer is assessable under section 4 based on transaction value and not based on Retail Sale Place.

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