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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


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 180 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 3024 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 5127 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 612 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 837 Views 1 comment Print


Latest News


₹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 390 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 2400 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 570 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1434 Views 0 comment Print


Latest Judiciary


No Confiscation of Indian Currency Without Proof Linking It to Smuggling: CESTAT Kolkata

Custom Duty : CESTAT Kolkata held that Indian currency cannot be confiscated under Section 121 of Customs Act without clear evidence connecting ...

May 24, 2026 66 Views 0 comment Print

Multifunction Devices Retaining Essential Character of Relays Eligible for Customs Exemption: CESTAT Delhi

Custom Duty : The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continu...

May 24, 2026 51 Views 0 comment Print

CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 84 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 144 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 81 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 132 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 144 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 543 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 195 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 405 Views 0 comment Print


CESTAT upheld penalty against importer for using fake/forged BIS certificate

July 6, 2022 2217 Views 0 comment Print

Mohit Industries Vs Commissioner of Customs (CESTAT Delhi) The impugned consignment was detained and was proposed to be confiscated for want of the proper BIS certificate. This being a Bureau of India Standards certificate is issued by the respective Ministry in the favour of the manufacturer who further issues same to its buyers. Since the […]

CBIC extends exemption from BCD & AIDC upon import of Raw Cotton

July 4, 2022 2508 Views 0 comment Print

Seeks to extend the exemption from BCD and AIDC upon import of Raw Cotton – Notification No. 38/2022-Customs, Dated: 04.07.2022. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 38/2022-Customs New Delhi, the 4th of July, 2022 G.S.R. 509(E).– In exercise of the powers conferred by sub-section (1) of section 25 of the […]

Withdrawal of Public Notice No-92/2021 on Utilisation of MEIS scrip- Reg.

July 4, 2022 1632 Views 0 comment Print

OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS – I), APPRAISING MAIN (IMPORT), JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA,TAL-URAN, RAIGAD-400707, MAHARASHTRA (e-mail:appraisingmain.jnchimp@gmail.com; Telephone No.022-27244979) S/22-Gen-20/2020-21 AM(I) JNCH Part-1 date: 04 .07.2022 PUBLIC NOTICE NO. 40/2022-23-JNCH DIN: 20220778NX00000AAB1 Subject: Withdrawal of Public Notice No-92/2021 regarding Utilisation of MEIS scrip for import in absence of mandatory recording of […]

Continuous surveillance of client by customs broker is not mandate under regulation 10(n)

July 4, 2022 2634 Views 0 comment Print

The responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client. Once the verification is done requirement of regulation 10(n) is satisfied.

Reassessment of Bills of Entry involving Refund Claim of Excess Duty paid

July 4, 2022 13524 Views 0 comment Print

It was held that the claim of refund cannot be entertained unless the order of assessment or self- assessment is modified in accordance with law by taking recourse to the appropriate proceedings

Exemption cannot be denied merely based on heading of Notification or Budget Speech not forming part of Notification

July 3, 2022 1056 Views 0 comment Print

Inductotherm India Pvt Ltd Vs C.C. (CESTAT Ahmedabad) Only ground on which the department has been denying the exemption Notification No. 25/2002-Cus dated 01.03.2002 is that the subject imported goods are exempted only if it is imported and used by the IT Industries whereas, in the appellant’s case the industry is not IT Industry but […]

HC allows re-Export of goods subject to Authority of dept to impose penalty for irregularities

July 3, 2022 888 Views 0 comment Print

Assistant Commissioner of Customs Vs Mahadev Enterprises (Madras High Court) The simple prayer in the writ petition is to direct the appellants to permit the respondent to re-export the goods, namely, Unflavored Supari (Betelnut Product) and to issue a ‘Detention Certificate’ for waiver of demurrage and container detention charges. The respondent imported Betelnut Product with […]

Instruction on amendment in Export Policy of motor gasoline & gas oil

July 3, 2022 1233 Views 0 comment Print

It is requested that necessary action may be taken to sensitize officers under your jurisdiction regarding the above mentioned amendment in Export Policy of motor gasoline and gas oil.

Should Cess and Surcharge Be Permanent?

July 2, 2022 4380 Views 1 comment Print

Should Cess and Surcharge Be Permanent? Explore the history and purpose of Cess and its impact on taxes and duties.

No penalty on confiscated gold bar in the presence of cogent evidence

July 2, 2022 966 Views 0 comment Print

Appellant had reasonably explained the licit possession of the two gold bars, as received by way of succession under the will of his father however due to unexplained  source of licit acquisition by father of appellant,  penalty under Section 112(a) was reduced to Rs. 50,000/-(Rupees fifty thousand only) and penalty under Section 114AA was set aside.

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