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...
Calcutta High Court held that warehousing agency namely CWC (Central Warehousing Corporation) is statutorily entitled to demand and collect rent for the storage on the date when goods were entrusted to the custody of CWC.
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver – Notification No. 32/2203-Customs (N.T.) Dated: 28th April, 2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 32/2203-Customs (N.T.) | Dated: 28th April, 2023 S.O. 1967(E).—In exercise of the powers conferred by sub-section […]
CFSs & Port Terminals are directed to ensure compliance as enumerated in Para 4.4 of Public Notice No. 77/2017 dated 21.06.2017 & move the containers covered under DPD-CFS from the Port to CFS within 48 hours (Free Time)
Enhancement of value of imported goods based on NIDB data and circular issued by DGOV without rejecting declared value under Rule 12 of Customs Valuation Rules, 2007 is not proper.
Benefit of CVD exemption under Notification No.30/2004-CE dated 09.07.2004 cannot be denied if condition is such that it is practically impossible to satisfy condition.
ARS International Vs Commissioner of Customs (CESTAT Chennai) Brief facts of the case are that the appellant is a holder of Customs Broker license issued by Commissioner of Customs, Tuticorin and is also transacting business at Bengaluru, Chennai, Mumbai and New Delhi. As per the investigation report dated 23.7.2020, a specific intelligence was received by […]
CESTAT Chennai held that in absence of foreign marking and any other cogent evidence, onus is on department to prove that the smuggled nature of the goods.
CBIC amends Notification Notification No. 11/2022-Customs, dated 1st February, 2022 and Notification No. 12/2022-Customs, dated 1st February, 2022 vide Notification No. 33/2023-Customs Dated: 27th April, 2023. MINISTRY OF FINANCE (Department of Revenue) Notification No. 33/2023-Customs | Dated: 27th April, 2023 G.S.R. 319(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the […]
Commissioner of Customs (Exports) Vs LG Electronics India Pvt. Ltd. (CESTAT Chennai) As regards the issue of unjust enrichment, CESTAT find that the appeal has stated that the procedure to be adopted for refund of 4% additional duty of customs is given in Board Circular No. 6/2008- Customs (F. No. 401/104/2007-Cus.III) dated 28.4.2008 and Customs […]
Amendment of Notification No.18/2023 Customs (NT) dated 30.03.2023 vide Notification No. 31/2023-Customs (N.T.) Dated: 26th April, 2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 31/2023-Customs (N.T.) | Dated: 26th April, 2023 S.O. 1935(E). —In exercise of the powers conferred by sub-section (4) of section 51A […]