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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 5127 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 141 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 144 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


Excise Duty paid on Unaccepted Price Increase is refundable 

July 4, 2023 714 Views 0 comment Print

The issue at hand was the refund claim by Tata Motors, following a price increase and subsequent reversal due to non-acceptance by the buyer. The court had to decide whether the excise duty paid on the increased price could be refunded under Section 11B of the Central Excise Act, 1944.

India-Japan CEPA: Harmonizing HS Codes for Customs Clearances

July 4, 2023 5958 Views 0 comment Print

The Ministry of Finance, Department of Revenue, has issued Instruction No. 19/2023- Customs regarding the implementation of the India-Japan Comprehensive Economic Partnership Agreement (CEPA) for customs clearances. The instruction addresses the issue of using different versions of Harmonized System (HS) codes in the Certificate of Origin (CoO) and the Bill of Entry (B/E) for imports under the […]

CESTAT Ruling on one year Refund Period from Date of Final Bill of Entry

July 4, 2023 699 Views 0 comment Print

In the case between Shital Ispat Pvt Ltd and C.C.-Jamnagar, CESTAT Ahmedabad orders re-consideration, stating the one-year period for filing a refund begins from the date of finalizing the bill of entry in instances of initial provisional assessment.

Mere CA Certificate insufficient to prove incidence of duty: CESTAT directs re-examination

July 4, 2023 1533 Views 0 comment Print

In the case between Pelican Rubber Ltd and Commissioner of Customs, CESTAT Hyderabad asserts that a CA Certificate is insufficient to prove the incidence of duty, directing a remand to the Original Authority for re-examination.

Custom Duty & Penalties on Duty-Free Imported Raw Materials for Pharma Jobwork

July 4, 2023 588 Views 0 comment Print

Explore the crucial CESTAT Ahmedabad judgment on Sun Pharmaceuticals Industries Ltd Vs C.C.E. & S.T, casting a spotlight on the adherence to EXIM policy and implications for the pharmaceutical industry.

Goods imported separately cannot be clubbed for the purpose of classification

July 3, 2023 2730 Views 0 comment Print

CESTAT Kolkata held that goods imported separately by two different importers cannot be clubbed for classification purpose. Goods imported by appellants not in CDK condition cannot be classified under Customs Tariff Heading 87038040.

CESTAT Reduces Penalty for NRI Unaware of Baggage Rules

July 3, 2023 1368 Views 0 comment Print

Insightful overview of the CESTAT Ahmedabad’s decision in Deepali Suresh Padhiar Vs C.C.-Ahmedabad case, examining the implications for non-resident Indians unaware of Indian Baggage Rules.

CESTAT upheld confiscation of foreign-origin gold biscuits despite error in recorded statement

July 3, 2023 711 Views 0 comment Print

Case summary of Jochan Michael vs. Commissioner of Customs where CESTAT Kolkata upheld the confiscation of foreign-origin gold biscuits despite an error in the recorded statement.

‘Squid Liver Powder’ is correctly classifiable under CTH 23099090

July 1, 2023 1122 Views 0 comment Print

CESTAT Chennai held that ‘Squid Liver Powder’ being a high-quality feed ingredient for aqua feed and all type diet for animals, the product which is not for exclusive use for fish, prawn etc. has been correctly classified under CTH 23099090.

AIDC Rate Amendment for Propane & Butane | Notification 45/2023-Customs

July 1, 2023 1911 Views 0 comment Print

Government of India’s Ministry of Finance amends AIDC rate for Liquified Propane & Butane through Notification 45/2023-Customs.

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