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 Ingram Micro India Pvt Ltd. (CAAR Mumbai) (i) Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @ 60% adv., IGST @ 18%, Social Welfare Surcharge @ 6%; (ii) Both AGRAS T16 and Mavic […]
Pomsy Food Products (P) Ltd Vs Union of India (Kerala High Court) High Court held that Interest under the Customs Act is statutory. There can be no waiver of such interest unless such waiver is provided for in the provisions of the Customs Act itself. FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner […]
Minda D-Ten Private Limited Vs Commissioner of Customs (Import) (CESTAT Delhi) The Bluetooth module receives radio frequency analog signals from other devices (like mobile phone), converts the radio frequency analog signals into digital signals and thereafter transmits the signals back to the Bluetooth module of mobile phone (in radio frequency signal form) or to the […]
(Case No. : MTR – 1/2021) Initiation of mid-term review investigation concerning imports of Aluminium Alloy Road Wheels originating in or exported from China PR
D. Kalirajan The Central Government recently notified the much-awaited Remission of Duties and Taxes on Exported Products Scheme (‘RoDTEP Scheme’) with retrospective effect i.e., for exports from 1 January 2021, with certain exclusions. The RoDTEP Scheme has been notified under Chapter 4 of the Foreign Trade Policy 2015-20 (‘FTP’) which deals with the Duty Exemption/Remission […]
In re Ingram Micro India Pvt Ltd. (CAAR Mumbai) The Board Circular No. 20/2013-Cus. refers to ‘Tablet Computers’ that can be programmed in a variety of ways. HMT device doesn’t appear to be amenable to be programmed in various ways. It also held that the tablet computers are those devices which have essentially the same […]
Commissioner of Customs Vs Agarwal Metals And Alloys (Supreme Court) The present appeal has been filed by Commissioner of Customs, Kandla (Appellant) against the Order in Customs Appeal No. 11756 of 2019 dated February 13, 2020 by the Hon’ble CESTAT, Ahmedabad which held that demands confirmed by the Appellant, confiscation of goods and penalties imposed […]
seeks to amend Notification number 48/2016-Customs (ADD) dated 1st September, 2016 , to extend the levy on ‘Glass Fibre and Articles thereof’ from China PR upto 31st October, 2021. Notification No. 49/2021-Customs (ADD), Dated: 31.08.2021 MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 49/2021-Customs (ADD) | Dated: 31st August, 2021 G.S.R. 607(E).—Whereas, the […]
CBIC notifies Sea Cargo Manifest and Transhipment (Seventh Amendment) Regulations, 2021 vide Notification No. 70/2021-CUSTOMS (N.T.) | Dated: 31st August, 2021. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 70/2021-CUSTOMS (N.T.) | Dated: 31st August, 2021 G.S.R. 606(E).—In exercise of the powers conferred by section 157, […]
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- vide Tariff Notification No. 69/2021-Customs (N.T.) Dated: 31.08.2021. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 69/2021-CUSTOMS (N.T.) | Dated: 31st August, 2021 S.O. 3559(E).—In exercise of the powers conferred by sub-section […]
