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...
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 […]
On examining the functions of ‘Google Chromecast’ and ‘Chromecast with Google TV’ as stated in the aforesaid paras vis-a vis the material information available in the public domain
CBIC allows imports of Crude Soya-bean Oil and Crude Sunflower Oil at zero Basic Customs Duty (BCD) and zero Agriculture Infrastructure and Development Cess (AIDC) for TRQ license holders for FY 2022-23 up to the 30th June, 2023 vide Notification No. 37/2023-Customs Dated- 10th May 2023. MINISTRY OF FINANCE (Department of Revenue) New Delhi, Notification No. […]
CESTAT Ahmedabad held that department cannot self assign to itself the duty of declaring bad in law the certificate issued to the importer by Ministry of Renewable Energy or decide title of the goods, even when no one is disputing ownership.
