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Custom Duty

Custom Duty Meaning, Calculators, Rules, exemptions  Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty

Latest Articles


What is AEO Certification and How It Benefits Businesses?

Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...

February 20, 2025 1206 Views 0 comment Print

Ekal Anubandh | Single Unified Multi-Purpose Electronic Bond

Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...

February 19, 2025 1107 Views 1 comment Print

Special Valuation Branch under customs & Its Role in Related Party Valuation

Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...

February 18, 2025 1452 Views 2 comments Print

Streamlined Electronic Customs Refund Processing Updates

Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...

February 18, 2025 510 Views 0 comment Print

Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...

February 13, 2025 396 Views 0 comment Print


Latest News


Reduction of Import Duties/Taxes on Life-Saving Drugs for Rare Diseases

Custom Duty : Learn about import duty exemptions on life-saving drugs for rare diseases, including GST benefits, applicable conditions, and proc...

March 16, 2025 177 Views 0 comment Print

Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 312 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 2355 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 1098 Views 0 comment Print

Explanatory Memoranda to Customs & Central Excise Notifications

Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...

February 1, 2025 483 Views 0 comment Print


Latest Judiciary


Customs Broker not responsible if client fails to inform authorities post moving to new premises

Custom Duty : CESTAT Delhi held that responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveilla...

March 26, 2025 2361 Views 0 comment Print

Customs Officer not empowered to modify FOB value of goods: CESTAT Delhi

Custom Duty : CESTAT Delhi held that FOB value is the transaction value and customs officer has no right to interfere/ modify the FOB value of t...

March 26, 2025 126 Views 0 comment Print

Classification of Heat Sinks for Washing Machines & Refrigerators PCBs: CAAR Ruling

Custom Duty : Analysis of heat sink classification under Indian Customs Tariff for washing machines & refrigerators, based on the CAAR Mumbai ru...

March 26, 2025 54 Views 0 comment Print

Digital Cinema Projector classifiable under CTH 8528: CAAR Mumbai

Custom Duty : Customs Authority for Advance Rulings, Mumbai, reviews the classification of digital cinema projectors under Indian customs law, a...

March 26, 2025 51 Views 0 comment Print

Notification no. 36/2021-Customs doesn’t have retrospective effect: CESTAT Delhi

Custom Duty : CESTAT Delhi held that Amendment Notification no. 36/2021-Customs dated 19.07.2021 cannot be said to be retrospective in nature. A...

March 26, 2025 42 Views 0 comment Print


Latest Notifications


SCMTR Implementation: Customs Extends Deadline

Custom Duty : Customs extends SCMTR transitional period to May 31, 2025, to allow stakeholders to comply with electronic filing requirements, av...

March 29, 2025 39 Views 0 comment Print

Procedure for Import/Export via Personal Carriage Issued

Custom Duty : CBIC outlines procedures for importing/exporting gems, jewellery, and samples via personal carriage, ensuring streamlined electron...

March 29, 2025 72 Views 0 comment Print

Customs Duty: Amendment to Notification No. 22/2022

Custom Duty : Finance Ministry amends Customs Notification 22/2022, effective April 1, 2025, through Notification 21/2025, altering Table I....

March 29, 2025 129 Views 0 comment Print

Notification No. 22/2025-Customs: Amendments in Import Duty

Custom Duty : Notification No. 22/2025-Customs modifies import duty rates for specified goods under Notification No. 25/2021. Effective from 28t...

March 29, 2025 75 Views 0 comment Print

Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2025

Custom Duty : CBIC amends Sea Cargo Manifest and Transshipment Regulations, extending deadlines for compliance. Effective from publication in th...

March 29, 2025 36 Views 0 comment Print


Legal Validity of “S/d-” on Documents: The Final Word

August 16, 2024 4887 Views 1 comment Print

Instead of a formal signature, some documents are marked with S/d- (an abbreviation for signed) as a form of attestation. This raises important questions about the legal standing of such documents and whether they can be challenged on the basis that they lack a formal signature or seal.

Customs Tariff Values for Gold, Silver, Oils & Areca Nuts wef 15.08.2024

August 14, 2024 510 Views 0 comment Print

The CBIC revises customs tariff values for crude and refined oils, brass scrap, gold, silver, and areca nuts effective August 15, 2024.

Customs Broker license cannot be suspended as a penalty: Delhi HC

August 14, 2024 489 Views 0 comment Print

Delhi High Court rules that a Customs Broker license cannot be suspended as a penalty for not physically verifying the exporter’s authenticity under Regulation 10(n).

Classification of Dual Mass Flywheel under Customs Tariff Act, 1975

August 13, 2024 435 Views 0 comment Print

CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline systems and applicable tariff heading.

AC Parts Classification: Fujitsu General Ruling

August 13, 2024 516 Views 0 comment Print

CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Crucial for accurate customs duty.

Duty Exemption on Dexolac 2 Import – CAAR Mumbai Ruling

August 13, 2024 207 Views 0 comment Print

CAAR Mumbai’s ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules.

Electronic Control Units for Electronic Power Steering classifiable under CTI 8708 94 00: CESTAT Delhi

August 7, 2024 423 Views 0 comment Print

CESTAT Delhi held that Electronic Control Units for Electronic Power Steering (EPS-ECU) and its sub-assembly are correctly classifiable under Customs Tariff Heading 8708 94 00.

High Credit Card Use Can Trigger Income Tax Scrutiny

August 7, 2024 6285 Views 1 comment Print

Excessive credit card spending may attract tax notices. Learn how to manage credit card transactions to avoid scrutiny and ensure compliance with tax regulations.

Discussion of each query in assessment order is not mandatory: Bombay HC

August 6, 2024 666 Views 0 comment Print

Bombay High Court held that it is not necessary that an assessment order should contain reference and/or discussion to disclose its satisfaction in respect of the each and every query raised.

Launch of Exchange Rate Automation Module (ERAM) – Reg

August 5, 2024 1032 Views 0 comment Print

Chennai Customs introduces ERAM on ICEGATE for automated exchange rate publication, effective from 4th July 2024. Access rates online for 22 currencies.

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