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 Mumbai held that tariff items within heading 8523 don’t offer scope for inclusion of ‘software’ of any type in the residual entry ‘others’ owing to the exhaustive enumeration in description in that heading.
CESTAT Delhi held that exemption benefit of Central Excise Notification No. 30/2004-CE dated 9.7.2004 not available as new conditions amended vide Notification No. 34/2015-CE dated 17.7.2015 not satisfied.
Amendment to Notification 40/2015 – Customs dated 21.07.2015 vide Notification No. 29/2023 – Customs Dated: 03rd April, 2023 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 29/2023 – Customs Dated: 03rd April, 2023 G.S.R. 265(E).- In exercise of the powers conferred by sub-section (1) of section […]
CESTAT Delhi held that simply because a suspicion has arisen in a particular case it is not sufficient ground to suspend the licence of the customs broker who handled such imports/exports.
CESTAT Chennai held that merely because some parts were imported separately and cleared under a separate Bill of Entry (BOE), the department cannot contend that the goods cannot be classified under CTH 8437. Goods classifiable under CTH 8437 as order placed for supply would be complete only by including the goods imported vide both Bills of Entry.
CESTAT Ahmedabad held that imports of Motor Spirit/ High Speed Diesel is assessable on actual receipt in shore tank and not transaction value based on invoice price of overseas supplier.
CBIC notifies manner of issue of duty credit for goods exported under the RoSCTL Scheme under Foreign Trade Policy, 2023 vide Notification No. 25/2023-Customs (N.T.) Dated: 1st April, 2023. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 25/2023-Customs (N.T.) | Dated: 1st April, 2023 G.S.R. 262(E) – In exercise of the powers conferred […]
CBIC notifies manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023 vide Notification No. 24/2023-Customs (N.T.) Dated : 1st April, 2023 GOVERNMENT OF INDIA MINISTRYOF FINANCE (DEPARTMENT OF REVENUE) Notification No. 24/2023-Customs (N.T.) Dated : 1st April, 2023 G.S.R.261 (E).– In exercise of the powers conferred by […]
CBIC amends 8 Custom Notifications of G&J and EOU schemes vide Notifications No 28/2023 – Customs Dated: 1st April, 2023. GOVERNMENT OF INDIA MINISTRTY OF FINANCE (DEPARTMENT OF REVENUE) Notifications No 28/2023 – Customs | Dated: 1st April, 2023 G.S.R.263 (E)– In exercise of the powers conferred by sub-section (1) of section 25 of the […]
Regarding Exemption for import of fabrics under Special Advance Authorization Scheme under para 4.04A of Foreign Trade Policy, 2023 for manufacture and export of garments vide Notification No. 27/2023- Customs Dated: 1st April, 2023. GOVERNMENT OF INDIA MINISTRYOF FINANCE (DEPARTMENT OF REVENUE) Notification No. 27/2023- Customs Dated: 1st April, 2023 G.S.R. 260.(E) .– In exercise of […]
