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...
In re Audio Distribution House Pvt. Ltd (CAAR Mumbai) The projector under consideration has got certain additional ports such as HDMI, audio, composite, etc. Further, the product is compatible with an aspect ratio of 16:9, though the aspect ratio of 4:3 is native. These facts make it capable of being a video projector and consequently […]
In re Alvest Millennium Aviation Leasing IFSC Pvt Ltd (CAAR Mumbai) According to the HSN Explanatory Notes, the heading 8803 covers parts of the goods falling in heading 88.01 or 88.02, provided the parts fulfil both the following conditions: – i. They must be identifiable as being suitable for use solely or principally with the […]
The goods described in the application as parts of electronic toy car, in semi-assembled form as presented before me merit classification under heading 9503 of First Schedule to the Customs Tariff Act.
Green Gold Timbers Pvt. Ltd. Vs Commissioner of Customs (Gujarat High Court) The short point that falls for our consideration is, whether the customs cargo service provider (respondent no.3 herein) is entitled to charge any rent or demurrage on the goods seized or detained or confiscated by the Superintendent of Customs or Appraiser or Inspector […]
Commissioner of Customs Vs B. Dhananjayan (CESTAT Chennai) For violation of Customs Brokers Licensing Regulations the agent is not an inspector, but rather a processing agent of documents with respect to clearance of goods through Customs House; that the mentioning of IE Code of the exporter in the shipping bill would itself reflect that before […]
Confiscation of eleven gold bars-MMTC marking/brand was upheld and penalty under section 112(b) was reduced to Rs. 2,50,000 as the reliability of statement of Mr. Bajpai recorded during investigation was doubtful, as he had alleged coercion and duress.
SC in the case of Westinghouse Saxby Farmer Ltd. v. Commissioner of C. Ex. decided on 08.03.2021 held that the ‘relays’ capable of use solely as part of the Railway signalling equipment should be classified under heading 8608 and not as normal electrical relays under heading 8536.
Carbon Resources Private Limited Vs The Prinicipal Commissioner of Customs (Port) & Anr. (Calcutta High Court) Petitioners in this writ petition are aggrieved by inaction on the part of the respondents to dispose of their first representation dated December 26, 2020 being Annexure P3 to the writ petition as well as the second representation by […]
HDFC Bank today announced that its integration with Central Board of Indirect Taxes and Customs (CBIC) ICEGATE platform has gone live. With this, the Bank will offer customers the convenience of directly paying Customs Duty by selecting HDFC Bank. This follows authorisation by the Principal Chief Controller of Accounts of CBIC to collect IGST on […]
We find going by the principle of dominant use as enunciated in the judgments cited above, as we find that the tyres are basically suitable for off-road use that is in difficult terrain and rocky/muddy areas etc.
