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 : 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 : Gujarat HC dismissed the writ petition, holding Section 9C appeal before CESTAT was the appropriate remedy in absence of jurisdict...
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...
Amendment of Notification 19 of 2022 Customs NT dated 30.03.2022 Vide Notifications No.19/2023- Customs (N.T.) | Dated: 30th March, 2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notifications No. 19/2023– Customs (N.T.) | Dated: 30th March, 2023 S.O. 1529 (E). —In exercise of the powers conferred by sub-section (4) of […]
Notification to exempt deposits into ECL till 30th April 2023 vide Notifications No.18/2023-Customs (N.T.) | Dated: 30th March, 2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notifications No.18/2023-Customs (N.T.) | Dated: 30th March, 2023 S.O. 1528(E). — In exercise of the powers conferred by sub-section (4) of section 51A […]
Harbhan Singh Sandhu Vs CC (CESTAT Chandigarh) In view of the judgement of Hon’ble Supreme Court in the case of Shabina Abraham vs. CCE-2015 (322) ELT 372 (SC), wherein it has been held that no proceeding can be initiated against dead person as it amounts to violation of natural justice inasmuch as dead person, who […]
Rishad Shipping And Clearing Agency Pvt. Ltd. Vs Commissioner of Customs (Export) (CESTAT Mumbai) CESTAT find that in para 29 of the Order-in-Original, the original authority has held that the appellant were liable for penalty under Section 117 of the Customs Act, 1962 and subsequently ordered imposition of penalty of 2.0 lakhs under Section 114(i) […]
Supreme Court held that without the compressors and the pipes necessary to pump the dredged material, the cutter dredger would cease to function as such. Accordingly, benefit of NIL rate of duty in terms of notification no. 21/2002-CUS dated 01.03.2002 duly available.
Electronic Cash Ledger (ECL) provides enabling provision whereby importer, exporter or any person liable to pay duty, fees etc., under Customs Act, has to make a non-interest-bearing deposit with Government for payment.
CCE, Aurangabad Vs Videocon Industries Ltd. (Supreme Court) Sub- Whether LCD panels are to be classified as part of television sets or audio players or independently for charging Customs duty? The Apex Court in this case was dealing with the classification of LCD Panels which were imported and were to be used as part of […]
Once registration is completed by an IEC holder for, first time import, Customs Officers will not insist upon registration for export from same IEC holder if it undertakes export for first time.
CESTAT Hyderabad held that as per Rule 3 of General Rules of Interpretation specific description is to be preferred over a general description. Accordingly, CTH 9027 is more specific for instrument – I Stat System along with cartridges, etc. than CTH 9018.
For the purpose of valuation of imported goods and export goods under section 14 of the Customs Act, it is proposed to introduce a system of normally publishing the currency exchange rates on ICEGATE website every day, replacing the existing system of notifying exchange rates fortnightly (twice a month). In this regard, a draft Circular is attached.
