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 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 : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...
Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...
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...
The Authority ruled that electric motor parts used in EV axles cannot be treated as motor vehicle parts and must be classified under Chapter 85 as per Section XVII exclusions.
The authority held that smartwatch bands merely secure the watch and do not contribute to communication or electronic functions, warranting classification as watch bands under Heading 9113.
CESTAT Delhi held that revocation of Customs Broker licence justified since it was involved in filing benami shipping bills in the name of some other IEC holder with intend to export prohibited goods. Accordingly, order upheld and appeal dismissed.
The Tribunal declared that once conversion was allowed on appeal for the full period, partial challenges could not survive. The Commissioner’s order granting conversion stood validated.
The Court held that failure to pass a speaking order after remand violates statutory obligations and frustrates appellate remedies, directing authorities to decide the matter within a fixed timeline.
The dispute involved non-implementation of an accepted adjudication order for release of personal jewellery. The Court held that Customs was bound to act on its own order and directed unconditional release.
The court refused to revive a customs appeal dismissed for non-payment of pre-deposit, holding that repeated attempts after long delays cannot be entertained once higher courts have rejected identical pleas.
HC held that Section 28 of Customs Act does not mandate communication of an extension order for adjudication. Delayed adjudication was upheld, leaving importer to pursue statutory appeal.
Madras High Court held that seizure of Indian Currency under section 110 of the Customs Act, 1962 without issuance of show cause notice within stipulated time period as prescribed u/s. 110(2) is without authority of law. Accordingly, seizure memo is liable to be quashed.
The Tribunal set aside a ₹50 lakh customs penalty, holding that a co-accused’s statement, without independent corroboration, cannot justify penal action under the Customs Act.
