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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


Customs Valuation Framework Under Section 14 and CVR, 2007

Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...

July 11, 2026 330 Views 0 comment Print

MOOWR Scheme: A Game Changer for Indian Manufacturers

Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...

July 3, 2026 1629 Views 1 comment Print

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 705 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 7080 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 10860 Views 0 comment Print


Latest News


CBIC Extends Customs Duty Exemption Till 15 July 2026 Due to West Asia Supply Disruptions

Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...

July 2, 2026 411 Views 0 comment Print

India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 483 Views 0 comment Print

₹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 594 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 2889 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 678 Views 0 comment Print


Latest Judiciary


CESTAT, Not HC, Proper Forum for Anti-Dumping Appeal: Gujarat HC

Custom Duty : Gujarat HC dismissed the writ petition, holding Section 9C appeal before CESTAT was the appropriate remedy in absence of jurisdict...

July 14, 2026 114 Views 0 comment Print

AIFTA Customs Exemption Restored as Valid COO Certificates Were Not Revoked: CESTAT Bangalore

Custom Duty : CESTAT Bangalore allowed AIFTA exemption, holding valid Country of Origin certificates could not be disregarded without prescribed...

July 14, 2026 129 Views 0 comment Print

Customs Penalty Upheld for Undervalued Embroidery Thread Imports: CESTAT Mumbai

Custom Duty : CESTAT Mumbai upheld customs duty demand and penalties after finding undervaluation proved through supplementary invoices and the ...

July 14, 2026 102 Views 0 comment Print

Personal Penalty Appeal Abates on Appellant’s Death if No Continuance Application Filed: CESTAT Chennai

Custom Duty : CESTAT Chennai held a personal penalty appeal abated on the appellant’s death as no application for continuance was filed under ...

July 14, 2026 69 Views 0 comment Print

CENVAT Credit Demand & Penalty Upheld as Suppression Invoked Extended Limitation: Madras HC

Custom Duty : Madras HC upheld denial of CENVAT credit, extended limitation and penalty, holding suppression justified the extended period under...

July 14, 2026 57 Views 0 comment Print


Latest Notifications


UK Imports Get Customs Duty Concessions with TRQ and Origin Conditions

Custom Duty : Notification No. 29/2026-Customs grants customs duty concessions on specified UK imports from 15 July 2026, subject to TRQ and ori...

July 15, 2026 58 Views 0 comment Print

CBIC Issues Guidelines for Self-Certified Origin Declarations Under India–UK CETA

Custom Duty : CBIC Circular 33/2026-Customs implements self-certified Origin Declarations, URN authentication and transition provisions under In...

July 14, 2026 307 Views 0 comment Print

CBIC Discontinues Manual Container Documents Under Notification 104/94-Customs

Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...

July 13, 2026 273 Views 0 comment Print

CBIC Empowers Board to Extend Two-Year Re-Export Period for Duty-Free Event Imports

Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...

July 11, 2026 426 Views 0 comment Print

CBIC Extends Anti-Dumping Duty on Chinese Arylides Till 13 January 2027

Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...

July 11, 2026 138 Views 0 comment Print


CESTAT Quashes Penalty for Ship Chandler’s Revocation: Non-Violation of Customs Act, Section 89

August 1, 2023 870 Views 0 comment Print

CESTAT Bangalore overrules a penalty against P. J. Johnson & Sons, proving no violation of Section 89, Customs Act. Read our detailed case analysis.

Conversion of Shipping Bills cannot be denied for non-examination of goods

July 31, 2023 870 Views 0 comment Print

CESTAT Chennai grants approval for the amendment of shipping bills in the case of Regin Exports. The rejection of the request by the authorities is set aside, citing the absence of examination as an insufficient reason for denial.

Uncorroborated Statements: No Basis for CHA License Revocation

July 31, 2023 561 Views 0 comment Print

CESTAT Chennai allows the appeal by VNMS Ayyachamy Nadar & Bros against the order of the Commissioner of Customs. The revocation of the CHA license is set aside, and a partial forfeiture of the security deposit is upheld.

Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver amended wef 01.08.2023

July 31, 2023 678 Views 0 comment Print

Get latest updates on Customs Tariff Value Amendment 2023, including rates for edible oils, brass scrap, areca nut, gold, and silver. Effective from August 1st, 2023.

CESTAT Chennai: External Hard Disc Drives Eligible for Customs Duty Exemption

July 31, 2023 1035 Views 0 comment Print

CESTAT Chennai upheld the eligibility of “External Hard Disc Drives” for exemption from customs duty under Notification No. 12/2012-CE. The classification as per the Central Excise Tariff Act was crucial in determining the benefit.

Equipment on board cannot be treated as independent of barge without evidence

July 31, 2023 528 Views 0 comment Print

CESTAT Mumbai upheld the quashing of customs duty liability on the import of a barge, Aqua Float 300′, citing irregular value addition of equipment on board. The appeal focused on whether equipment should be charged separately, but the tribunal rejected the claim.

CESTAT Ahmedabad Reduces Bank Guarantee for Provisional Release Based on Precedent

July 31, 2023 480 Views 0 comment Print

CESTAT Ahmedabad reduces the bank guarantee for provisional release of imported dry dates to Rs. 18 lakhs, citing the proportionate value of the goods. The appellant, K.L. International, had sought reconsideration of the original order, arguing that the goods were perishable edible goods and not restricted or prohibited.

Service Tax Exempt on Gujarat State Police Housing Corporation’s Residential Complex

July 31, 2023 1131 Views 0 comment Print

In a significant ruling, CESTAT Ahmedabad held that construction of residential complexes for non-commercial organizations like Gujarat State Police Housing Corporation is exempt from service tax.

Anti-Dumping Duty Not Applicable to Import of Used Machinery: CESTAT Chennai

July 31, 2023 3288 Views 1 comment Print

CESTAT Chennai upholds that anti-dumping duty (ADD) cannot be levied on used and second-hand machinery imported from China. The ruling protects importers from double jeopardy in ADD imposition.

Secondary adjudication under customs void ab initio due to pre-existing adjudication

July 31, 2023 930 Views 0 comment Print

Delve into the case of Neeraj Sharma vs Commissioner of Customs where CESTAT ruled a secondary adjudication void ab initio due to pre-existing adjudication.

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