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 : CESTAT upheld confiscation of 26 gold biscuits without purchase proof but set aside confiscation of gold ornaments, 1 kg gold bar ...
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 : 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...
Seized/confiscated gold (other than gold ornaments/jewellery/articles) shall be sold to RBI only. Any mention of gold in subsequent paragraphs shall refer to gold other than gold ornaments/jewellery/articles.
CBIC notifies Rate of Exchange of Foreign Currencies against Indian Rupees with effect from 3rd December, 2021 vide Notification No. 96/2021- Customs (N.T.) | Dated: 2nd December, 2021. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs ***** Notification No. 96/2021 – Customs (N.T.) New Delhi, dated the […]
It is stated that imported consignments of Sajji Khar/Papad Khar does not require product approval under FSS (Approval of non-specified food and food ingredients) Regulations, 2017 and these may be considered as food not specified till standards are notified by FSSAI.
Notification No. 95/2021-CUSTOMS (N.T.) | Dated: 30th November, 2021 – Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 95/2021-CUSTOMS (N.T.) | Dated: 30th November, 2021 S.O. 4912(E).—In exercise of the powers conferred […]
iPhone 13 models went for sale in India from September 2021 onwards, with a base price of Rs. 70,000/-, and some of the higher-end models costing up to Rs. 1,80,000/-. Import of mobile phones into India attracts effective Customs Duty of around 44%.
Subir Modak Vs CC (CESTAT Kolkata) From the above definitions, it is clear that even if the goods are of foreign origin, if they have been imported and cleared for home consumption, they cease to be imported goods thereafter and the importer ceases to be the importer. Therefore, no duty can be assessed on such […]
PLG Impex Vs Commissioner of Customs (CESTAT Delhi) Conclusion: The ‘coated paper’, as certified by the competent authority designated under the Comprehensive Economic Partnership Agreement (CEPA), did not conform to the description corresponding to sub-heading 8410.13 of First Schedule to Customs Tariff Act, 1975. The denial of the benefit of the concessional rate of duty […]
So-Hum Trading Company Vs Commissioner of Customs (CESTAT Kolkata) We find that the Appellant was not availing any benefit in terms of the Exemption Notification and there was no occasion for confiscation of the live goods under Bill of Entry No.2321708 dated 05.07.2017 as the letter dated 16.07.2017 shows that the Country of Origin Certificate […]
Brightpoint India Pvt. Ltd. Vs Commissioner of Customs Mumbai (Air Cargo Import) (CESTAT Mumbai) The Revenue against the sanction of the refund which arose out of re-assessment of the Bills of Entry, filed appeal before the Commissioner (Appeals), and the Commissioner (Appeals) accepted the appeal by holding that since the appellants have not filed appeals […]
CESTAT ruled that the proposal for confiscation and penalty cannot be segregated from duty demand and therefore the proceedings for confiscation and imposition of penalty cannot be sustained.
