Follow Us:

Custom Duty

Custom Duty Meaning, Calculators, Rules, exemptions  Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty

Latest Articles


Customs Valuation Framework Under Section 14 and CVR, 2007

Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...

July 11, 2026 330 Views 0 comment Print

MOOWR Scheme: A Game Changer for Indian Manufacturers

Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...

July 3, 2026 1629 Views 1 comment Print

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 705 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 7080 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 10860 Views 0 comment Print


Latest News


CBIC Extends Customs Duty Exemption Till 15 July 2026 Due to West Asia Supply Disruptions

Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...

July 2, 2026 411 Views 0 comment Print

India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 483 Views 0 comment Print

₹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 594 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 2889 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 678 Views 0 comment Print


Latest Judiciary


CESTAT, Not HC, Proper Forum for Anti-Dumping Appeal: Gujarat HC

Custom Duty : Gujarat HC dismissed the writ petition, holding Section 9C appeal before CESTAT was the appropriate remedy in absence of jurisdict...

July 14, 2026 114 Views 0 comment Print

AIFTA Customs Exemption Restored as Valid COO Certificates Were Not Revoked: CESTAT Bangalore

Custom Duty : CESTAT Bangalore allowed AIFTA exemption, holding valid Country of Origin certificates could not be disregarded without prescribed...

July 14, 2026 129 Views 0 comment Print

Customs Penalty Upheld for Undervalued Embroidery Thread Imports: CESTAT Mumbai

Custom Duty : CESTAT Mumbai upheld customs duty demand and penalties after finding undervaluation proved through supplementary invoices and the ...

July 14, 2026 102 Views 0 comment Print

Personal Penalty Appeal Abates on Appellant’s Death if No Continuance Application Filed: CESTAT Chennai

Custom Duty : CESTAT Chennai held a personal penalty appeal abated on the appellant’s death as no application for continuance was filed under ...

July 14, 2026 69 Views 0 comment Print

CENVAT Credit Demand & Penalty Upheld as Suppression Invoked Extended Limitation: Madras HC

Custom Duty : Madras HC upheld denial of CENVAT credit, extended limitation and penalty, holding suppression justified the extended period under...

July 14, 2026 57 Views 0 comment Print


Latest Notifications


UK Imports Get Customs Duty Concessions with TRQ and Origin Conditions

Custom Duty : Notification No. 29/2026-Customs grants customs duty concessions on specified UK imports from 15 July 2026, subject to TRQ and ori...

July 15, 2026 58 Views 0 comment Print

CBIC Issues Guidelines for Self-Certified Origin Declarations Under India–UK CETA

Custom Duty : CBIC Circular 33/2026-Customs implements self-certified Origin Declarations, URN authentication and transition provisions under In...

July 14, 2026 307 Views 0 comment Print

CBIC Discontinues Manual Container Documents Under Notification 104/94-Customs

Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...

July 13, 2026 273 Views 0 comment Print

CBIC Empowers Board to Extend Two-Year Re-Export Period for Duty-Free Event Imports

Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...

July 11, 2026 426 Views 0 comment Print

CBIC Extends Anti-Dumping Duty on Chinese Arylides Till 13 January 2027

Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...

July 11, 2026 138 Views 0 comment Print


SCN cannot be issued on the basis of mere Suspicion

March 29, 2023 1629 Views 0 comment Print

Shree Rishabhdev Marble and Minerals Private Limited Vs Commissioner of Customs (Preventive) (CESTAT Delhi) CESTAT find that the present proceedings before this Court emanate from a letter dated 6.1.2020 which cannot be treated as a proper show cause notice. No reason or evidence to support the allegation has been brought on record by the respondent […]

Educational & Higher Education Cess payable on Clean Energy Cess

March 29, 2023 3489 Views 0 comment Print

Chemplast Sanmar Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appellant had contended before the authorities below that as per Section 83 (3) of Chapter VII , Section 83 (5) of Chapter VII of the Finance Act, 2010, Section 94 of the Finance Act, 2004, Section 138 & Section 139 of the Finance Act, 2007 […]

Amendment to Notification No. 61/94-Customs (N.T.) dated 21.11.1994

March 29, 2023 1101 Views 0 comment Print

Amendment to Notification No. 61/94-Customs (N.T.) dated 21.11.1994 vide Notification No. 17/2023-Customs Dated: 29th March, 2023 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 17/2023-Customs Dated: 29th March, 2023 G.S.R. 228(E)— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and […]

Demarcation of role of CIU in a Custom House in relation to anti-smuggling work

March 27, 2023 5100 Views 0 comment Print

It has been noticed that customs field formations have adopted varying practice in work allocation between the Special Intelligence and Investigation Unit (SUB) [Import/Export] and the Central Intelligence Unit (CIU) in relation to anti-smuggling cases.

Saccharomyces Boulardii being yeast is classifiable under chapter 21

March 27, 2023 1617 Views 0 comment Print

CESTAT Chennai held that Saccharomyces Boulardii being yeast is classifiable under chapter 21 and not under CTH 29183090 as Carboxylic acid.

Enhancement of value only on the basis of NIDB data unacceptable

March 27, 2023 2082 Views 0 comment Print

CESTAT Ahmedabad held that enhancement of value merely on the basis of NIDB (National Import Database) data without any other independent evidence is not acceptable.

MOOWR Scheme is Injured!

March 27, 2023 7158 Views 0 comment Print

Explore the impact of proposed amendments to the MOOWR scheme under the Customs Act, 1962, restricting deferment to duties other than IGST and compensation cess. Analyze the potential implications for importers and the manufacturing sector in India.

MOOWR Scheme: A Must For Manufacturers to Save 1% – 3% of Cost

March 25, 2023 41541 Views 2 comments Print

Unlock significant cost savings with the MOOWR (Manufacturing & Other Operations in Warehouse) Scheme! Explore the benefits, implementation, and how manufacturers can save 1% – 3% of costs through this insightful guide.

Customs Authority not bounded by DGCA while deciding compliance of condition 104 of Notification No. 21/2002-Cus.

March 25, 2023 900 Views 0 comment Print

Delhi High Court held that whether condition 104 of Notification No. 21/2002-Cus. dated 01.03.2002 is complied or not is required to be considered by the Customs Authorities and Customs Authorities are not bounded by the decision of DGCA.

ICEGATE Advisory for Importers to avail benefit of IGCR Rules

March 25, 2023 12045 Views 1 comment Print

Complete step-by-step guide for user to declare an advance intimation of goods to be imported, access continuity bond management module, file monthly return statements.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031