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 : CESTAT upheld confiscation of 26 gold biscuits without purchase proof but set aside confiscation of gold ornaments, 1 kg gold bar ...
Custom Duty : CAAR Delhi declined an advance ruling on roasted areca nut classification as the issue had already been decided by the Madras HC u...
Custom Duty : CAAR Mumbai disallowed the advance ruling application on roasted areca nut classification as the issue had already been decided by...
Custom Duty : CAAR Mumbai disallowed the advance ruling application on roasted areca nut classification under Section 28-I(2)(b) as the issue ha...
Custom Duty : In re Webintosh Technologies Private Limited (CAAR Mumbai) M/s Webintosh Technologies Pvt. Ltd. filed an application before the Cu...
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...
Refund claim of SAD is not time barred as no such limitation is prescribed under original notification no.102/2007-Customs. It was also held that period of limitation for first time cannot be introduced through subordinate legislation or notification.
CESTAT held that refund claim of SAD is not time barred as no such limitation is prescribed under original Notification No.102 of 2007-Customs dated 14.09.2007
Sunil Garg Vs C.C. (CESTAT Ahmedabad) Appeal is filed against penalty imposed by the Adjudicating Authority under section 112(a) and 114AA of the Customs Act, 1962. Learned counsel appearing on behalf of the appellant submits that there is contradiction in the statement of the appellant as well as the third party. Therefore, these statements cannot […]
The product carries a processing ability of a laptop and functionality of a scanner in a single wireless device. These Portable Computers essentially perform 1D and 2D barcode scanning and additionally have ferture s like Wi- Fi/Bluetooth connectivity, data transfer etc.
CAAR rule that all models of WIEWSONIC Brand LCD Monitors’ covered under present application are classifiable under sub-heading 8528 52 00 of the first schedule to the Customs Tariff Act, 1975 and would be eligible to avail benefit of duty exemption under sr. no. 17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended.
Bombay High Court held that there is no power available with the custom authorities to seal premises of any person, which are nothing but a form of immovable property.
Refund claim seeking refund of the excess additional duty of customs paid during the period 26.03.2015 to 22.06.2015 was rightly sanctioned as there was no error on the part of either the Assistant Commissioner or the Commissioner (Appeals) in sanctioning the refund without considering the limitation as both authorities were bound by the order of the Delhi High Court.
Maa Lilori Bhander Vs Commr. of Customs (Preventive) (CESTAT Kolkata) CESTAT Kolkata held that appellant duly produced documentary evidences like GST invoice, E-way bill and consignment notes. Accordingly, once Appellant has provided documentary evidence, the burden of proving that the goods are of a foreign origin falls on the Department. Facts- In the present case […]
Notification No. 28/2023-Custom (N.T.) Dated: 13th April, 2023 -Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) Notification No. 28/2023-Custom (N.T.) | Dated: 13th April, 2023 S.O. 1735(E).In exercise of the powers conferred by sub-section (2) […]
CESTAT Chennai held that as transfer of technical knowhow not a condition for sale of capital goods, hence, technical knowhow fee not to be included in the assessable value of imported goods.
