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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


Everything about Authorised Economic Operator (AEO) Programme

Custom Duty : Learn about the Authorised Economic Operator (AEO) Programme, its benefits, eligibility, application process, and impact on intern...

March 31, 2025 579 Views 1 comment Print

What is AEO Certification and How It Benefits Businesses?

Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...

February 20, 2025 1365 Views 0 comment Print

Ekal Anubandh | Single Unified Multi-Purpose Electronic Bond

Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...

February 19, 2025 1197 Views 1 comment Print

Special Valuation Branch under customs & Its Role in Related Party Valuation

Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...

February 18, 2025 1554 Views 2 comments Print

Streamlined Electronic Customs Refund Processing Updates

Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...

February 18, 2025 594 Views 0 comment Print


Latest News


CBIC to Enable E-Processing for Import/Export via Air

Custom Duty : CBIC to introduce electronic processing for import/export via personal carriage at select airports from May 2025, covering gems, j...

April 3, 2025 339 Views 0 comment Print

Reduction of Import Duties/Taxes on Life-Saving Drugs for Rare Diseases

Custom Duty : Learn about import duty exemptions on life-saving drugs for rare diseases, including GST benefits, applicable conditions, and proc...

March 16, 2025 210 Views 0 comment Print

Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 381 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 2589 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 1206 Views 0 comment Print


Latest Judiciary


Financer Not Liable for Import Undervaluation Penalty Without Proven Involvement: CESTAT Kolkata

Custom Duty : CESTAT Kolkata sets aside penalty on Rakesh Magoo, citing lack of evidence and violation of natural justice in customs undervaluat...

April 19, 2025 18 Views 0 comment Print

CAAR Ruling on VCU/PCU Classification for EVs

Custom Duty : CAAR Mumbai classifies EV VCU/PCU controllers. Ruling rejects 8537, 8543, 9032; classifies as parts under 87089900 (3/4 wheelers) ...

April 19, 2025 327 Views 0 comment Print

Ethyl Benzene is isomer of xylene hence classified under CTH 29024400

Custom Duty : CESTAT Kolkata held that Ethyl Benzene is isomer of xylene and hence correctly classifiable under Customs Tariff Heading [CTH] 290...

April 18, 2025 78 Views 0 comment Print

Additional duty leviable even if goods are exempted from basic customs duty: Madras HC

Custom Duty : Madras High Court held that the goods imported, even though exempted from basic customs duty, may still be subject to levy of add...

April 18, 2025 129 Views 0 comment Print

No Penalty & Redemption Fine Under 2023 Amnesty Scheme for Export Obligation Non-Compliance

Custom Duty : CESTAT Mumbai rules no penalty for unmet EPCG export duties under amnesty scheme. Duty paid, fines waived....

April 17, 2025 126 Views 0 comment Print


Latest Notifications


Drawback Rates Revised for Select Tariff Items

Custom Duty : Customs notification updates drawback rates for items under Chapter 71, including tariff codes 711301, 711302, and 711401, effecti...

April 19, 2025 252 Views 0 comment Print

Dholera Notified as Customs Port for Trade Operations

Custom Duty : Dholera in Gujarat is now a notified customs port for import and export operations, as per CBIC Notification No. 25/2025-Customs (...

April 16, 2025 363 Views 0 comment Print

Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver wef 16.04.2025

Custom Duty : CBIC updates tariff values for palm oils, metals, and areca nuts under Customs Act; changes effective from April 16, 2025, as per ...

April 16, 2025 153 Views 0 comment Print

JNCH Rescinds Notice on Bangladesh Export Transshipment

Custom Duty : JNCH withdraws Public Notice 101/2024 regarding Bangladesh export cargo transshipment via Nhava Sheva, effective immediately....

April 11, 2025 165 Views 0 comment Print

SEZ Duty Payment via TR6 Challan Temporarily Allowed

Custom Duty : Developers and IT/ITeS SEZ units may use TR6 challan for duty payments instead of ICEGATE until further notice from DG(Systems) or...

April 10, 2025 249 Views 0 comment Print


Customs Notification No. 82/2024: Updated Border Haat Goods List

November 20, 2024 447 Views 0 comment Print

Ministry of Finance revises Customs Notification No. 63/1994, defining goods permitted for clearance at specific Border Haats.

Seized goods liable to be returned back due to non-issuance of notice u/s. 124 of the Customs Act

November 20, 2024 639 Views 0 comment Print

Delhi High Court held that in terms of Section 110(2) of the Customs Act, the seized goods are required to be returned, if a notice under Section 124 of the Act is not issued within the period as prescribed.

Application of cross-examination without filing of defence reply is not allowable: Madras HC

November 20, 2024 534 Views 0 comment Print

Madras High Court held that the entertaining an application for cross-examination of the witnesses, without any reply on merits by a notice in a show cause proceeding, is to be eschewed and should not to be allowed.

Mandatory Qualifiers for Coal Import Declarations w.e.f 15.12.2024

November 20, 2024 705 Views 0 comment Print

CBIC mandates additional qualifiers for coking and non-coking coal imports from 15.12.2024 to improve assessments and reduce clearance delays.

Conditional bail granted to accused involved in smuggling of foreign origin gold: Patna HC

November 19, 2024 264 Views 0 comment Print

Patna High Court granted conditional bail to the accused involved in smuggling of foreign origin gold. Further, accused also directed to remain physically present in the given dates.

Penalty for Smuggling Battery Scrap Through Un-notified Route: CESTAT Allahabad

November 18, 2024 393 Views 0 comment Print

CESTAT Allahabad held that penalty imposable for the act of smuggling of battery scrap by concealing the same with plastic scrap through un-notified route from Nepal. Accordingly, penalty upheld and appeal dismissed.

No Interest on Refund When Assessment Finalized Within Section 18(4)Timeframe: CESTAT Chandigarh

November 18, 2024 180 Views 0 comment Print

CESTAT Chandigarh held that interest on refund not eligible if the assessment is finalized within three months as prescribed under Section 18(4) of the Customs Act, 1962. Accordingly, appeal dismissed.

Minor Procedural Lapses not Ground for denying SAD Refund: CESTAT Chennai

November 16, 2024 396 Views 0 comment Print

CESTAT rules procedural lapses insufficient to deny SAD refund if taxes are paid, upholding Noritsu India’s claim on imported photofinishing equipment.

Refund of redemption fine and penalty directed due to delay in de novo proceedings: Madras HC

November 15, 2024 285 Views 0 comment Print

Madras High Court held that due to unwanted delay in de novo proceedings by the Additional Commissioner of Customs, the refund claim of redemption fine and penalty is directed to be processed. Accordingly, refund granted.

Customs duty exempt on manufacturing of stainless steel coils under Advance Authorisation Scheme

November 15, 2024 327 Views 0 comment Print

CESTAT Allahabad held that customs duty leviable on manufacturing of stainless steel coils under Advance Authorisation Scheme is exempt. Accordingly, appellant is entitled to refund of CVD paid on the same.

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