Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
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 : CESTAT Chennai set aside customs valuation enhancement, upheld confiscation under Section 111(d) for lack of DGFT licence, and red...
Custom Duty : CESTAT Mumbai held that processed calcined kaolin clay remained classifiable under CTI 2507 0029, not CTI 2839 9090, and set aside...
Custom Duty : Where the Revenue failed to establish the foreign origin or smuggled nature of seized gold through independent, scientific, or leg...
Custom Duty : CESTAT Kolkata set aside customs demand, holding extended limitation was inapplicable and SCN could not sustain without challengin...
Custom Duty : CESTAT Delhi set aside Section 112(b) penalty, holding no evidence established the appellant dealt with confiscable goods or knew ...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
Custom Duty : CBIC Notification 25/2026-Customs grants nil BCD on specified goods used to manufacture display assemblies for automotive, medical...
The authority held that penalty under Section 114AA cannot be imposed without proof of knowledge or intent. It ruled that absence of evidence linking the courier to Pakistan-origin goods warranted deletion of penalty.
The Court held that the appellant was not given a chance to contest the legality of seizure. It ruled that such challenge must be permitted in confiscation proceedings to ensure fair hearing.
The tribunal examined whether imported rubber is liable to additional duty equivalent to cess. It upheld the levy by following earlier decisions and the appellant’s own case. The key takeaway is that consistent precedents were applied to sustain the demand.
The tribunal examined whether goods confiscated as prohibited could be cleared domestically after a policy change. It held that beneficial amendments apply retrospectively, allowing home consumption upon payment of duty.
Refunds under customs law are allowed only when the claimant proves the duty burden was not passed to another. Courts have held that failure to establish this results in denial of refund and credit to the Consumer Welfare Fund.
The issue was whether deductions like commission affect export benefits. The circular clarifies that full FOB value is allowed unless deductions exceed 12.5%.
The issue was handling export cargo affected by maritime disruption. The circular permits LEO cancellation and flexible movement of goods for re-routing or return.
The issue was whether Revenue appeals with low penalty amounts are maintainable. The Tribunal held that appeals below ₹50 lakh must be dismissed under CBIC litigation policy.
The issue was whether delay beyond three months barred conversion of shipping bills. The Tribunal held that circular-imposed time limits are not binding and allowed amendment to grant substantive benefits.
The issue was whether missing country-of-origin markings could deny duty exemption. The Tribunal held that valid documents and identifiable goods suffice, allowing exemption.
