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 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 : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Custom Duty : The Tribunal held that ledger entries and computer records recovered from a third party were insufficient to establish liability u...
Custom Duty : The Tribunal found no merit in Customs’ objections relating to classification, labelling and port restrictions for the purpose o...
Custom Duty : CESTAT Bangalore held that Air Velocity 2700 was correctly classified under CTH 8517 6260 after examining its functional character...
Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...
Custom Duty : Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 071500719...
Custom Duty : CBIC has directed Customs field formations not to seek FTP clarifications directly from DGFT. The new mechanism aims to ensure con...
Custom Duty : The government has continued countervailing duty on textured tempered glass imports from Malaysia after finding that removal of th...
Custom Duty : Notification 20/2026-Customs grants customs duty and AIDC concessions on specified imports from Oman, including TRQ benefits, from...
The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continued to be protection and control of electrical systems. Additional monitoring and recording features were treated as ancillary and did not affect exemption eligibility.
CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory requirements under Section 138C of the Customs Act were not followed.
CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use” under the Drawback Rules. The Tribunal therefore quashed confiscation, redemption fine, and penalties imposed on the exporter.
The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notification clarifies that the levy will remain effective unless superseded, revoked, or amended before expiry.
The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal value. The notification aims to protect domestic manufacturers from price undercutting and material injury.
Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory BIS specifications were not tested. It observed that missing parameters rendered the laboratory reports inconclusive and legally unreliable.
CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past imports constituted valid discharge of customs duty liability. The Tribunal held that any fresh cash recovery by the Revenue would amount to impermissible double recovery.
CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on the transaction date. The Tribunal set aside revocation of the Customs Broker License.
CESTAT Chennai held that imported cold heading quality alloy steel products were classifiable as wire under CTH 7229 after undergoing cold drawing processes. The Tribunal ruled that denial of exemption and differential duty demand could not survive once the classification was found correct.
The Bangalore CESTAT held that a refund claim cannot reopen a finalized customs assessment where the importer failed to challenge the self-assessed Bill of Entry within the statutory appeal period.
