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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 324 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 1620 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 99 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 54 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 16 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 304 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


Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled

February 16, 2023 1281 Views 0 comment Print

CESTAT Delhi upholds the absolute confiscation of disputed gold as it was reasonably believed to be smuggled and appellant failed to discharge his burden to prove that the golds was not smuggled gold.

Security deposit is not governed by provisions of Section 27 of Customs Act

February 16, 2023 2394 Views 0 comment Print

Komatsu India Private Limited Vs Commissioner of Customs (CESTAT Chennai) It is not the case of the Revenue that what the appellant claimed was the refund of the duty paid and there is also no dispute that the appellant claimed only the security deposit made. The Hon’ble jurisdictional High Court in the case of M/s. […]

Tariff Notification No. 09/2023-Customs (NT) Dated: 15th February 2023

February 15, 2023 2541 Views 0 comment Print

Tariff Notification No. 09/2023-Customs (NT) Dated: 15th February 2023– Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi Notification No. 09/2023-Customs  (N.T.) | Dated 15th February, 2023 S.O. … (E).– In exercise […]

Reassessment by Deputy Commissioner after clearance of goods for home consumption is bad in law

February 15, 2023 2877 Views 0 comment Print

CESTAT Delhi held that the Deputy Commissioner is not empowered to issue an assessment order under Section 17(5) of the Customs Act, 1962, after the goods have already been cleared for home consumption.

Customs field formations and DRI keep constant vigil to deter smuggling of gold and drugs

February 15, 2023 1923 Views 0 comment Print

The Directorate of Revenue Intelligence (DRI) celebrated its 65th Founding Day on 5th December 2022 in an Inaugural Function held in New Delhi. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Lok Sabha today. The Minister stated that the inaugural function was followed by […]

Anti-dumping Duty cannot be demanded on the basis of expired notification

February 15, 2023 1527 Views 0 comment Print

Once a notification enforcing anti-dumping duty is expired and non-existent, such non-existent notification cannot be extended.

Duty paid against order assessing customs duty which was appealed is duty paid under protest

February 14, 2023 5181 Views 0 comment Print

Delhi High Court held that the very act of filing an appeal against an order imposing customs duty is a protest against the duty as assessed. Accordingly, the same is to be construed as duty paid under protest.

Compliance of BIS standards for toys or parts of toys during import – reg

February 13, 2023 9498 Views 0 comment Print

BIS has made available the list of BIS licensees of domestic manufacturers and foreign suppliers of toys as per their Website and Mobile App.

Order rejecting duty drawback claim without specifying reason for rejection is non-speaking order

February 13, 2023 2010 Views 0 comment Print

Madras High Court held that petitioner duly provided detailed reasons as to why they were unable to file the duty drawback claim within the prescribed time, whereas, impugned order was passed without stating reasons for rejecting the claim. Such impugned order being a cryptic and non-speaking is liable to be quashed.

Classification of Amazon Fire TV Stick/HDMI digital media receiver

February 12, 2023 2049 Views 0 comment Print

CAAR Mumbai held that Amazon Fire TV Stick/HDMI digital media receiver with dual core processor, dedicated Videocore4 GPU, 1 GB of memory and 8 GB of storage having a dual band, duel antenna 802.11 AC Wi-Fi is classifiable under CTH 8517 62 90 of First schedule of Customs Tariff Act, 1975.

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