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...
Shreedhra Agro LLP Vs Commissioner of Customs (Delhi High Court) 1. The appellant has filed the present appeal impugning an order dated 22.06.2022 passed by the Customs Authority for Advance Rulings, New Delhi (hereafter ‘CAAR’) whereby the products proposed to be imported by the appellant being ‘Scented & Flavoured and Sweetened Supari’ are classified under […]
CBIC imposes anti-dumping duty (ADD) on imports of Vinyl Tiles other than in roll or sheet form originating in or exported from China PR, Taiwan and Vietnam vide Notifications No. 05/2023-Customs (ADD) Dated: 19th April, 2023. MINISTRY OF FINANCE (Department of Revenue) Notifications No. 05/2023-Customs (ADD) | Dated: 19th April, 2023 G.S.R. 308(E).—Whereas, in the matter […]
Delhi High Court held that as per explanation inserted to Condition No. 104, exemption condition would be satisfied if the aircraft imported is used for non-scheduled (passenger) services or non-scheduled (charter) services. Accordingly, use of imported aircraft by non-scheduled (passenger) services, shall not be construed to be a violation of conditions of imports at concessional rate of duty.
FedEx Express Transportation & Supply Chain Services India Private Ltd Vs Commissioner (CESTAT Delhi) This is an appeal against Order-in-Original dated 27.03.2021 passed by the Commissioner of Customs (Airport and General), New Delhi, have ordered forfeiture of the whole amount of security deposit of Rs. 10 lakhs, alongwith penalty of Rs. 50,000/- under Regulation 14 […]
Kanam Latex Industries Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The facts of the case are that the appellant had imported rubber gloves in bulk. The original authority had directed them to indicate MRP on the packets of imported rubber gloves and assessed the goods to additional duty of customs in terms of Central […]
duty and interest has been paid within 3 days (including holidays) from the date of removal of such system inability at the Common Portal, which shall be certified by the DG Systems;
CESTAT Mumbai held that no amount of argument or depth of research can move ‘probiotics’ or, for that matter, ‘cultures of micro-organisms (excluding yeast)’ to chapter 21 of First Schedule to Customs Tariff Act, 1975 as proposed by the show cause notices.
As a background, importers of plastic packaging product or products with plastic packaging or carry bags or multi-layered packaging or plastic sheets or like require registration with CPCB/SPCB/PCC at the time of clearance.
CESTAT Delhi held that penalty under section 114AA of the Customs Act, 1962 is not imposable as the only declaration made by the respondent is the Bill of Entry and the goods were found as per the declaration in the Bill of Entry.
The goods imported such as main PCB, lightning protector, DC/AC cables, fuse holders are neither parts nor accessories of Integrated Fixed Wireless Telephones ( IFWT )could not be considered as accessory as these parts were not used to increase the effectiveness or convenience of IFWT. Therefore, the goods imported were neither parts nor accessories of IFWT and therefore could not avail the benefit of notification for Customs duty exemption.
