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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 Authorities cannot question MEIS benefits: Delhi HC

Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...

February 7, 2025 243 Views 0 comment Print

Decoding Budget 2025: Customs Amendments Demystified

Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...

February 3, 2025 7344 Views 1 comment Print

Union Budget 2025: Analysis of Changes under Customs, Excise & Service Tax

Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...

February 2, 2025 3129 Views 0 comment Print

Decoding Bill of entry (BOE): Understanding its key terms

Custom Duty : Decoding the Bill of entry : Understanding its key terms So Basically a BOE Contains five parts namely , 1. Bill of entry summary...

December 18, 2024 5148 Views 0 comment Print

Role and Responsibilities of Customs Brokers with Penalties for Law Infractions

Custom Duty : Explore the roles, duties, and penalties of Customs Brokers under Customs Brokers Licensing Regulations (CBLR), ensuring complianc...

December 18, 2024 834 Views 0 comment Print


Latest News


Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 24 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 1683 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 729 Views 0 comment Print

Explanatory Memoranda to Customs & Central Excise Notifications

Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...

February 1, 2025 378 Views 0 comment Print

Budget 2025-26 Customs Proposals: Key Changes

Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...

February 1, 2025 2475 Views 0 comment Print


Latest Judiciary


Exemption notification Conditions Must Be Met for Excise Exemption: CESTAT Chennai

Custom Duty : CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the...

February 12, 2025 48 Views 0 comment Print

Communication modules are classifiable under CTI 8517 70 90: CESTAT Delhi

Custom Duty : CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, ...

February 12, 2025 90 Views 0 comment Print

Supreme Court Directs Mandatory E-Filing for Tax Appeals

Custom Duty : Supreme Court mandates e-filing for tax appeals in High Courts, ITAT, and CESTAT, aiming to streamline legal processes and reduce ...

February 10, 2025 1308 Views 0 comment Print

Classification of Medical Examination Rubber Gloves: CAAR Mumbai Ruling

Custom Duty : CAAR Mumbai rules Medical Examination Rubber Gloves under subheading 4015.12 of the Customs Tariff Act, 1975, confirming classific...

February 10, 2025 96 Views 0 comment Print

Quick Lime Classifiable under CTH 25221000, not 28259090: CESTAT Hyderabad

Custom Duty : CESTAT Hyderabad rules Quick Lime imported by Jindal Stainless correctly classified under CTH 25221000, not 28259090....

February 9, 2025 114 Views 0 comment Print


Latest Notifications


Launch of CSD Web Portal and Guidelines for Data and Image Upload

Custom Duty : New CSD web portal launched for container scanning data and image uploads. Includes officer guidelines, SOPs, and reporting compli...

February 10, 2025 135 Views 0 comment Print

Updation of Mobile number & E-mail id associated with DPD Registration

Custom Duty : Customs office mandates upting mobile numbers and email IDs linked to DPD registration to prevent misuse. Importers must verify ch...

February 10, 2025 87 Views 0 comment Print

Procedure to be followed to check status of container for scanning at JNCH

Custom Duty : Learn how to check container scanning status via the CSD web portal at JNCH. Enter container details to verify scanning and examin...

February 10, 2025 84 Views 0 comment Print

Renewal of Nhava Sheva Freeport Terminal Custodianship

Custom Duty : Customs Commissioner renews Nhava Sheva Freeport Terminal Pvt. Ltd.'s custodianship and CCSP status for 5 years under Customs Act,...

February 10, 2025 72 Views 0 comment Print

Rajkot Notified for Import & Export Operations by CBIC

Custom Duty : CBIC amends Customs Notification No. 61/94, adding Rajkot for unloading imported goods and loading export goods under the Customs ...

February 7, 2025 318 Views 0 comment Print


Allegation of mis-declaration without challenging transaction value untenable: CESTAT Mumbai

October 7, 2024 297 Views 0 comment Print

CESTAT Mumbai held that allegation of mis-declaration and duty demand thereon not sustained as department doesn’t challenged transaction value. Further, importer duly mentioned value of all the imported goods in the invoice. Hence, duty demand not sustained.

Notification No. 65/2024-Customs (N.T.) on Customs Adjudication Appointments

October 7, 2024 318 Views 0 comment Print

The Ministry of Finance issues Notification No. 65/2024-Customs, appointing authorities for adjudication of Show Cause Notices effective immediately.

Customs Act requires mandatory assigning of reasons or grounds while preparing seizure memo: Patna HC

October 5, 2024 483 Views 0 comment Print

Patna High Court held that assigning reasons or grounds is mandatory while preparing seizure memo. Action based on local trader’s opinion is not reliable and acceptable. Accordingly, seizure memo is liable to be set aside.

Classification of “Motor Controllers” should be under CTH 8503 0090 as “Parts of Electric Motors” for Import Valuation

October 5, 2024 363 Views 0 comment Print

Assessee, to avoid delay and demurrage charges, cleared the goods on payment of the enhanced customs duty, under protest, and requested the lower authority to issue the order(s) of assessment under Section 17(5) of the Customs Act, 1962.

No import of vehicle in CKD form if essential components were sourced locally

October 5, 2024 573 Views 0 comment Print

Until all the components of the complete article were presented together for assessment at the same point of time, Rule 2(a) of General Interpretative Rules could not be invoked to classify the parts as complete article.

Import benefit extended to DLP data projectors with video port as classified under CTH 8528 6100: CESTAT Bangalore

October 4, 2024 471 Views 0 comment Print

CESTAT Bangalore held that DLP data projectors having additional facility of video port are classifiable under CTH 8528 6100 and not under 8528 6900 and accordingly, benefit of notification no. 24/2005-Cus dated 01.03.2005 extended to its import.

Penalty u/s. 114 imposable on custom broker and intermediary for not fulfilling KYC requirement: CESTAT Kolkata

October 4, 2024 525 Views 0 comment Print

CESTAT Kolkata held that penalty u/s. 114 of the Customs Act imposable on customs broker and intermediary with regard to non-compliance of their duty of fulfilling KYC requirement. Accordingly, penalty reduced to INR 4 Lakhs.

Price cannot be enhanced merely on the basis of DGOV circular: CESTAT Ahmedabad

October 4, 2024 375 Views 0 comment Print

CESTAT Ahmedabad held that price cannot be enhanced merely on the basis of DGOV circular unless until some strong material is found to support the price which was fetched from DGOV circular. Matter remitted to the Assessing Authority.

CBIC Extends Countervailing Duty on Copper Wire Rod Imports

October 4, 2024 432 Views 0 comment Print

CBIC extends countervailing duty on Continuous Cast Copper Wire Rod from Indonesia, Malaysia, Vietnam, and Thailand until July 7, 2025, per Notification No. 06/2024.

Classification of Furniture/Display Cases Imported from Singapore in CKD/SKD Condition

October 3, 2024 612 Views 0 comment Print

CAAR Mumbai rules on classification of furniture/display cases imported in CKD/SKD form from Singapore under CTH 9403. Duty exemption under AIFTA is available.

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