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...
Held that refractory bricks required for re-lining of the furnace are covered within the definition of capital goods and hence eligible for EPCG scheme as per notification no. 102/2009- Cus dated 11.09.2009
Neha Agrawal Carboline India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) Facts: i. The appellant had exported ‘Paint for fire proofing THERMO Lag 3000 SP’ vide 2 shipping bills dated 18.04.2018 and 02.05.2018. ii. Two Advance authorisations (AA) dated 09.04.2018 & 02.05.2018 were obtained for duty free import of raw materials with an export […]
In the event of a conflict between a provision of Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and a provision of Rules of Origin, provision of Rules of Origin shall prevail to extent of conflict.
Held that innocent party should not suffer for the inaction, deliberate omission or misdemeanor of his counsel/ consultant as long as there are no willful latches and negligence on the part of the party.
Circular No. 13/2022-Customs – CBIC issued revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962
Circular No. 12/2022-Customs CBIC issued guidelines for launching of Prosecution in relation to offences punishable under Customs Act 1962
Held that if proceedings do not culminate within a reasonable period of time then they stand vitiated. The delay of over a decade truly violates the Appellant’s right to natural justice and vitiates the entire proceeding.
Held that incorrect earlier decision by a bench of co-ordinate jurisdiction cannot be rendered per incuriam. Earlier decision has binding effect on a bench of co-ordinate jurisdiction.
Magistrate without examining any witnesses cannot take cognizance on complaint lodged by complainant and issue summons to accused.
Revenue has only alleged about the switching of samples, but has nowhere established how and where the switching had taken place since, admittedly, right from day one, the goods were at the godown of the CFS, the accessibility of which may not be that easy.
