Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
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 : Gujarat HC dismissed the writ petition, holding Section 9C appeal before CESTAT was the appropriate remedy in absence of jurisdict...
Custom Duty : CESTAT Bangalore allowed AIFTA exemption, holding valid Country of Origin certificates could not be disregarded without prescribed...
Custom Duty : CESTAT Mumbai upheld customs duty demand and penalties after finding undervaluation proved through supplementary invoices and the ...
Custom Duty : CESTAT Chennai held a personal penalty appeal abated on the appellant’s death as no application for continuance was filed under ...
Custom Duty : Madras HC upheld denial of CENVAT credit, extended limitation and penalty, holding suppression justified the extended period under...
Custom Duty : Notification No. 29/2026-Customs grants customs duty concessions on specified UK imports from 15 July 2026, subject to TRQ and ori...
Custom Duty : CBIC Circular 33/2026-Customs implements self-certified Origin Declarations, URN authentication and transition provisions under In...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
CESTAT Chennai held that extended period of limitation not invocable as department was duly aware about what was being imported and the purpose thereof.
CESTAT Chennai held that confiscation of goods cannot be sustained as imported goods are provisionally released after complying with the necessary requirement of Prevention of Food Adulteration Rules, 1955.
Delhi High Court held that imposition of penalty u/s 112(a) of the Customs Act, 1962 on an abettor without any mens rea is unsustainable and liable to be set aside.
Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2023- Central Board of Indirect Taxes and Customs vide Notification No. 51/2023-Customs (N.T.) dated: 11th July 2023 introduced new regulations that affect cargo transhipment from specific Indian ports to various destinations in Nepal. This notification empowers the amendment to the Transhipment of Cargo to Nepal […]
CESTAT Delhi held that the Ranger (non-electric) Vehicles deserve to be classified under CTH 8704 and Ranger (electric) and Brutus Vehicles deserve to be classified under CTH 8709.
CESTAT Delhi held that order passed by Commissioner (A) is without jurisdiction as the appeal is filed by the department before the Commissioner (A) against an order the correctness of which stood decided against the department by the Delhi High Court.
CESTAT Chennai held that as Chapter Heading 3302 covers both natural and/or synthetic mixtures of odoriferous substances, ‘tomato dry flavour’ is correctly classifiable under CTH 3302 10 10 instead of 2106 90 60.
Andhra Pradesh High Court held that order for continuing the suspension of Customs Broker Licence without affording adequate opportunity of being heard is against the principles of natural justice. Writ disposed off with direction to submit written explanation within specified time.
CESTAT Ahmedabad held that the transaction value declared by the importer should form the basis of assessment unless the same is rejected, for reasons set out in Rules of Customs Valuation Rules.
Read the full judgment and order of the Bombay High Court granting bail to Rajesh Kumar Vaishnav in the DRI case involving undervaluation of imported lamination pouches. Analysis of the court’s decision and implications of the case.
