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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


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 180 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 3024 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

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...

May 13, 2026 5127 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 612 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 837 Views 1 comment Print


Latest News


₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 390 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2400 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 570 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1434 Views 0 comment Print


Latest Judiciary


No Confiscation of Indian Currency Without Proof Linking It to Smuggling: CESTAT Kolkata

Custom Duty : CESTAT Kolkata held that Indian currency cannot be confiscated under Section 121 of Customs Act without clear evidence connecting ...

May 24, 2026 66 Views 0 comment Print

Multifunction Devices Retaining Essential Character of Relays Eligible for Customs Exemption: CESTAT Delhi

Custom Duty : The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continu...

May 24, 2026 51 Views 0 comment Print

CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 84 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 144 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 81 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 132 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 144 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 543 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 195 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 405 Views 0 comment Print


Value declared on import upheld as difference in comparable price justifiably explained

March 10, 2023 1272 Views 0 comment Print

CESTAT Ahmedabad held that difference is value declared on import of non-calcined petroleum coke by the appellant i.e. Rs. 2871.15 as against the comparable imports price i.e. Rs. 3701.20 justified based on the nature of supplies and long-term contract of appellant with supplier.

Adjustment of duty drawback against pre-deposit under Section 129E of Customs not permissible

March 10, 2023 1182 Views 0 comment Print

Colour Cottex Pvt Ltd Vs Commissioner of Customs (Exports) (Delhi High Court) Delhi High Court  find merit in Revenues contentions that the relief directing adjustment of duty drawback against the petitioner’s obligation to make a pre-deposit under Section 129E of the Customs Act is not permissible. The nature of a claim for duty drawback is […]

Fraudulent Export – Negligence of CHA – CESTAT reduces Penalty

March 10, 2023 726 Views 0 comment Print

Parthiv V Dave Vs C.C. (CESTAT Ahmedabad) CESTAT find that the exporter has made a serious offence by mis-declaring the quantity i.e. against 30,000 pairs declared in the export document only physical quantity found 405 pairs. Moreover, the value was also shown exorbitantly high. I find that though the appellant has acted as CHA and […]

Implementation of origin procedures under India-Australia ECTA

March 10, 2023 1953 Views 0 comment Print

The India-Australia ECTA recognizes electronic Certificates of Origin. Hence, an e-COO, issued electronically by the Issuing bodies of Australia, is a valid document for the purpose of claiming preferential benefit under India-Australia ECTA

Independent laboratory test directed to decide levy of Anti-dumping duty on imported goods

March 9, 2023 864 Views 0 comment Print

Madras High Court held that as test report of petitioner and respondent differs, it is directed to carry out independent laboratory test to come to a conclusion that the whether the imported goods contained Polyrethrene or not to decide levy of Anti-dumping duty.

Advisory for faster assessment & clearance of goods in Faceless Assessment

March 8, 2023 2214 Views 1 comment Print

OFFICE OF THE COMMISSIONER OF CUSTOMS (NS – I), JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA,TAL-URAN, (e-mail:appraisingmain.jnch@gov.in; Telephone No.022-27244979) Public Notice No. 21/2023/JNCH Date:08/03/2023 DIN No. – 20230378NW000000B225 Sub: Streamlining the process and expediting assessment in FAG — reg. Attention of Importers, customs brokers, and all other stakeholders is invited towards various circulars issued by CBIC […]

Rectifiable labelling information for imported food consignments

March 7, 2023 3156 Views 0 comment Print

The labels on imported food consignments which are found to be non-compliant by laboratory during analysis, the importer may rectify the label and the concerned AO (Authorised Officer)/his representative shall verify the compliance and issue the No Objection Certificate (NOC) for the said consignment

Jacket with video/audio recording facility for use by vessel Boarding Officer

March 7, 2023 2280 Views 0 comment Print

F. No.450/33/2022-Cus. IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Room No.227B, North Block, New Delhi ***** Circular No. 07/2022-Customs dated 7th March, 2023 To, All Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs (Preventive) / Customs & Central Tax) All Principal Commissioners/ Commissioners of Customs/ Customs […]

SAD exemption under notification no. 21/2012-Cus not available on import of parts of articles of jewellery

March 6, 2023 1182 Views 0 comment Print

CESTAT Delhi held that exemption from special additional duty (SAD) of customs under the Notification No. 21/2012-CUS dated 17.03.2012 is not available on import of parts of articles of jewellery.

Bail granted as value of gold biscuits/ bullions is less than Rs. One Crore

March 6, 2023 2481 Views 0 comment Print

Patna High Court held that bails is granted on furnishing of bails bonds as the recovery of gold biscuits-bullions is of value less than Rs. One Crore.

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