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...
Courts held that enforcement must respect statutory boundaries, curbing aggressive classification and extended limitation without evidence of suppression.
CESTAT Delhi held that since DGFT [Directorate General of Foreign Trade] has issued EODC [Export obligation Discharge Certificate] under EPCG [Export Promotion Capital Goods] hence customs authority cannot initiate proceeding demanding duty/ imposing penalty.
The tribunal held that city seizure of gold without foreign markings or import evidence cannot be treated as smuggling. In the absence of proof of foreign origin, confiscation and penalties were set aside.
The issue was whether customs duty could be demanded from a transferee using DFIA licences allegedly obtained by exporter misrepresentation. The Tribunal held that extended limitation cannot apply where no fraud or suppression is alleged against the importer.
The authority examined whether plastic filter tips used with automated instruments were machine parts and held they were disposable consumables, classifiable as articles of plastic under CTH 39269099.
The authority held that molecular biology kits containing nucleic acids are chemically defined compounds classifiable under Chapter 29, rejecting classification as laboratory reagents under Chapter 38.
The Authority ruled on correct tariff headings for key materials used in lithium-ion cell manufacturing. The decision brings clarity and certainty on customs classification.
CESTAT Chennai held that penalty under section 114 of the Customs Act not sustained in absence of proof of mens rea since establishing mens-rea is also a prerequisite to attribute attempt. Accordingly, penalty imposed is deleted.
The court declined to examine the merits after noting that a final adjudication order had already been passed. The key takeaway is that the petitioner must pursue the prescribed appellate remedy.
The court addressed seizure of imported textiles alleged to be misclassified and held that goods need not be retained during adjudication. Re-export was permitted on execution of a bond and furnishing of a bank guarantee, safeguarding recovery of differential duty.
