Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
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 : CAAR Delhi declined an advance ruling on roasted areca nut classification as the issue had already been decided by the Madras HC u...
Custom Duty : CAAR Mumbai disallowed the advance ruling application on roasted areca nut classification as the issue had already been decided by...
Custom Duty : CAAR Mumbai disallowed the advance ruling application on roasted areca nut classification under Section 28-I(2)(b) as the issue ha...
Custom Duty : In re Webintosh Technologies Private Limited (CAAR Mumbai) M/s Webintosh Technologies Pvt. Ltd. filed an application before the Cu...
Custom Duty : Gujarat HC dismissed the writ petition, holding Section 9C appeal before CESTAT was the appropriate remedy in absence of jurisdict...
Custom Duty : Notification No. 29/2026-Customs grants customs duty concessions on specified UK imports from 15 July 2026, subject to TRQ and ori...
Custom Duty : CBIC Circular 33/2026-Customs implements self-certified Origin Declarations, URN authentication and transition provisions under In...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Ultimate use of imported goods cannot be criteria for valuation. Every business man is free to adopt his own way of conducting business
Girish Kumar Singh Vs Commissioner of Customs (CESTAT Delhi) On facts, the role of appellant was only to arrange meeting between Devi Das and Habib-uz-Zaman and the appellant neither filed the bill of entry or was involved in clearance of goods. Any action on the part of appellant much before the import of goods could […]
Exchange rate Notification No. 73/2022 – Customs (N.T.) | Dated:1st September, 2022 notifying exchange rate with effect from 2nd September, 2022 against Indian Rupees for Import and Export. Government Of India Ministry of Finance Department Of Revenue Central Board Of Indirect Taxes And Customs, New Delhi ***** Notification No. 73/2022 – Customs (N.T.) | Dated:1st September, 2022 […]
Seeks to amend notification Nos. 48/2021 and 49/2021 – Customs, both dated 13.10.2021, in order to extend the existing concessional import duties on specified edible oils up to and inclusive of the 31st March, 2023 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 46/2022-Customs | Dated: 31st August,2022 G.S.R. 676(E).— […]
CBIC seeks to further amend notification No. 130/2010-Customs, dated the 23rd December, 2010 vide Notification No. 45/2022-Customs | Dated: 31st August, 2022. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi Notification No. 45/2022-Customs | Dated: 31st August, 2022 G.S.R. 670(E).— -In exercise of the powers conferred by sub-section (1) of section 25 of the […]
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver vide Notification No. 72/2022-CUSTOMS (N.T.) Dated: 31st August, 2022. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi Notification No. 72/2022-CUSTOMS (N.T.) Dated: 31st August, 2022 S.O. 4090(E).– In exercise of the powers […]
CBIC extend the levy of ADD on Jute Products originating in or exported from Nepal and Bangladesh vide Notification No. 26/2022-Customs (ADD) | Dated: 31st August, 2022 up to and inclusive of the 31st December, 2022, unless revoked, superseded or amended earlier GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi Notification No. […]
DA&FW has approved the inclusion of bamboo stick less than 6 mm in the list of processed items that do not require PQ clearance
In re Mitsubishi Electric India Private Limited (CAAR Delhi) The legal position regarding classification of goods in CKD/ SKD conditions are fairly settled. As per rule 2(a) of the GRI, “any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, […]
Central Government has withdrawn the exemption on Wheat or Meslin Flour (HS Code 1101) from export restrictions/ban. It is clarified vide the said notification that Wheat or Meslin Flour under HS Code 1101 is no longer exempted from export restrictions/ban.