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...
In present facts of the case the Hon’ble High Court relied on the Judgment of M/s Canon India and have observed that Joint/Additional Director (in short “DRI”) is not the ‘proper officer’ to issue show cause notice under Section 28(4) of Customs Act, 1962.
Modern Insecticides Limited Vs Commissioner of Customs and others (Punjab and Haryana High Court) In the present case, it has come on record that the samples with respect to the goods in question have already been taken by the Authorities. Moreover, the petitioner is a 100% export-oriented unit and thus, any difference in the declaration […]
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver vide Notification No. 87/2021-CUSTOMS (N.T.) Dated: 29th October, 2021 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 87/2021-Customs (N.T.) | Dated: 29th October, 2021 S.O. 4527(E).—In exercise of the powers conferred by […]
Seeks to impose anti-dumping duty on ‘Seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel (other than cast iron and stainless steel), whether hot finished or cold drawn or cold rolled of an external diameter not exceeding 355.6 mm or 14″ OD’ originating in or exported from China PR for a period […]
Ferryman Trading Company Vs Commissioner of Customs (Appeals) (CESTAT Delhi) Absolute discretion of Customs Authority either to order absolute confiscation or impose fine in lieu of confiscation CESTAT Delhi held that the confiscating officer under section 125 of the Customs Act, 1962 has the absolute discretion to either impose fine in lieu of confiscation or […]
As part of reducing the compliance burden on stakeholders, the Central Board of Indirect Taxes and Customs has taken measures to simplify the registration requirements of Authorised Couriers.
(1) These regulations may be called the Courier Imports and Exports (Clearance), Amendment, Regulations, 2021. (2) They shall come into force on the date of their publication in the Official Gazette.
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 85/2021-Customs (N.T.) New Delhi, the 27th October, 2021 G.S.R. 768(E). – In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect […]
Seeks to further amend Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 to introduce the Anti-Absorption provisions and make certain other miscellaneous changes. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 84/2021-Customs (N.T.) New Delhi, the 27th October, 2021 G.S.R 761(E).- […]
These rules may be called the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Second Amendment Rules, 2021.