Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
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 : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
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 : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Kolkata held that Indian currency cannot be confiscated under Section 121 of Customs Act without clear evidence connecting ...
Custom Duty : The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continu...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
CESTAT Chennai held that the respondent is not contesting the duty demand and penalty and the entire duty and penalty is also paid by the respondent. Then, remanding the matter of re-examining whether the SCN issuing authority is proper or not is totally unnecessary and uncalled for.
Bombay High Court held that once the application for SEZ LOP is accepted and LOP is issued, the Unit attains the SEZ Status and therefore entitled to all the exemptions provided under section 26 of the SEZ Act which also includes exemption from payment of duties of customs.
CAAR rule that Data Centre Switch Router models specified in para 2 are classifiable under sub-heading 85176290 of first schedule to Customs Tariff Act, 1975 and are eligible to avail benefit under Sr. No. 13N of Notification No. 24/2005-Customs
In re Ingram Micro India Pvt. Ltd (CAAR Mumbai) M/s Ingram Micro India Private Limited filed an application on 17.08.2022 seeking advance rulings on the classification of 18 different series of data centre switch models and applicability of Sr. No. 20 of Notification No. 50/2017-Customs, dated 30.06.2017 on these devices. 2. The applicant is a […]
In re SMI-Amtek Cranshaft Pvt. Ltd (CAAR Delhi) CAAR note that the applicants intend to import specially designed, cut-to-shape & size goods said to be mould bases. It is also confirmed by the authorized representative that question posed for advance ruling is not pending before the officer of Customs and no dispute has arisen at […]
In re HP India Sales Pvt. Ltd. (CAAR Delhi) The moot question is as to whether or not, the items, i.e printers in question, in absence of formatter board and firmware have the essential character of a printer. To arrive at the conclusion, I intend to refer to a few judgments. In the case of Jaypee […]
CBIC amends 5 Customs Notifications w.r.t imports of Flat panels, Display modules, or Control circuits into India from Singapore vide Notification No. 61/2022-Customs | Dated: 25th November, 2022 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 61/2022-Customs | Dated: 25th November, 2022 G.S.R. 848(E).— In exercise of the powers conferred by sub-section […]
Shree Keshariyaji Metal Impex Vs C.C. (CESTAT Ahmedabad) CESTAT find that as regard the classification of goods that whether the same is Aluminium Scrap or Aluminium Sheet, the assessment was made on the basis of the department’s claim and the appellant have paid the duty. The said assessment was not challenged by the appellant therefore at […]
Rajasthan Small Industries Corporation Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Delhi) CESTAT Delhi held that the Commissioner could not have ordered for cost recovery charges under the provisions of regulations 5(2) and 6(1)(o) of Customs Area Regulations 2009. Accordingly, penalty imposed under regulation 12(8) also not sustainable. Facts- The appellant is a State Government […]
C.C.E. & S.T. Vs Modest Infrastructure Ltd (CESTAT Ahmedabad) Whether the duty free material found during the search of the premises of M/s Modest at Warehouse- 2 can be considered as lying outside the bonded warehouse and registered premises of M/s Modest, consequently liable for payment of custom duty as proposed in the show cause […]
