Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
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 : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
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 : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Kolkata held that Indian currency cannot be confiscated under Section 121 of Customs Act without clear evidence connecting ...
Custom Duty : The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continu...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
CESTAT Delhi held that immunity granted by the Settlement Commission to the main noticee is also available to the co-noticees. Accordingly, the impugned order is bad in law.
The provided text is a notification issued by the Ministry of Finance, specifically the Department of Revenue, under the Central Board of Indirect Taxes and Customs. The notification numbered 34/2023-Customs (N.T.), is dated May 15, 2023, and contains amendments to a previous notification (No. 36/2001-Customs (N.T.)). The notification primarily focuses on the substitution of three […]
Madras High Court considers withdrawal of customs duty exemption for Apollo Hospitals’ imported medical equipment. Analysis of compliance with Notification No.64/88.
An Authorised Dealer Code (AD Code) is a 07-digit numerical code provided by the bank where your company has a current account. An AD Code must be registered at each port where your products are cleared by customs.
Section 123 applies inter-alia to gold/silver bullion seized on the reasonable belief that they are smuggled goods. Burden of proving that they are not smuggled goods shall be on the person, who claims to be the owner of the goods so seized or from whose possession the goods are seized.
Appellant imported Paddle of canoes. Goods are manufactured out of carbon fibres with wooden handle. Appellant sought to classify goods under heading 95062900
Commissioner of Customs Vs Sadanand Chaudhary (Delhi High Court) It would be necessary for this Court to decide whether the delay in filing the same is required to be condoned. The present appeal was filed on 30.07.2019, which was after the delay of 307 days. Court observed that application seeking condonation of delay is bereft […]
CESTAT Delhi held that re-valuation of goods without first rejecting the transaction value of the goods is not in accordance with law. Show cause notice without proposal of rejection of transaction value or demanding differential duty is both speculative and presumptive.
Vrl Logistics Ltd Vs C.C (CESTAT Ahmedabad) No post import condition in Notification No. 21/2002-Cus. – CESTAT quashes Tax & Penalty demand, confiscation of aircrafts not sustainable We find that the issue in the present matters relates to the grant of benefit of Notification No. 21/2002-Cus., dated 1-3- 2002 as amended by Notification No. 61/2007-Cus. […]
Commissioner of Customs Vs Dimension Data India Limited (CESTAT Chennai) It is brought out that an amount of Rs.7,23,072/- was rejected by the original authority on the ground that Bill of Entry in regard to RSP based assessed goods has to be reassessed and refund claim has to be filed for the CVD paid by […]
