Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...
Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...
Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...
Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
Custom Duty : Decoding the Bill of entry : Understanding its key terms So Basically a BOE Contains five parts namely , 1. Bill of entry summary...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...
Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...
Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...
Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...
Custom Duty : Delhi High Court held that provisions of section 138(B) of the Customs Act doesn’t provide unfettered right in all cases for cro...
Custom Duty : Delhi High Court held that imposition of condition in case of provisional release of seized goods is discretionary and hence direc...
Custom Duty : Madras High Court held that the Baggage Rule, 2016 will apply only to the baggage and not to the jewellery worn in person. Accordi...
Custom Duty : CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the...
Custom Duty : CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, ...
Custom Duty : New CSD web portal launched for container scanning data and image uploads. Includes officer guidelines, SOPs, and reporting compli...
Custom Duty : Customs office mandates upting mobile numbers and email IDs linked to DPD registration to prevent misuse. Importers must verify ch...
Custom Duty : Learn how to check container scanning status via the CSD web portal at JNCH. Enter container details to verify scanning and examin...
Custom Duty : Customs Commissioner renews Nhava Sheva Freeport Terminal Pvt. Ltd.'s custodianship and CCSP status for 5 years under Customs Act,...
Custom Duty : CBIC amends Customs Notification No. 61/94, adding Rajkot for unloading imported goods and loading export goods under the Customs ...
Central Government hereby exempts all the goods falling within the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), when imported into India, from whole of Education Cess which is leviable thereon under sub-sections (7) and (9) of section 3 of the Customs tariff Act,1975, read with sections 91, 93 and 94 of the said Finance Act.
Having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in India, when imported into India, shall be liable to an additional duty of customs at the rate of four per cent ad valorem.
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962) and in supersession of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), No. 21/2012-Customs, dated the 17th March, 2012, published in the Gazette of India
Seeks to supersede notification No. 12/2012- Customs dated 17.03.2012 and prescribes effective rates of customs duty and IGST for goods imported into India
Notification No. 49/2017-Customs- CBEC hereby exempts the goods falling under the Fourth Schedule to the Central Excise Act, 1944 (1of 1944), when imported into India for subsequent sale, from the whole of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the Customs Tariff Act ,1975 (51 of 1975) (hereinafter referred to as the said additional duty of Customs).
G.S.R. (E)- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts, the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975
Notification No. 47/2017–Customs Goods exported -(a) under claim for drawback of any customs or excise duties levied by the Union(b) under claim for drawback of any excise duty levied by a State
Goods exported -(a) under claim for drawback of any customs or excise duties levied by the Union(b) under claim for drawback of any excise duty levied by a State(c) under claim for rebate of Central excise duty
Goods exported – (a) under claim for drawback of any customs or excise duties levied by the Union (b) under claim for drawback of any excise duty levied by a State (c) under claim for refund of integrated tax paid on export goods (d) under bond without payment of integrated tax (e) under duty exemption scheme (DEEC/ Advance Authorisation/ DFIA) or Export Promotion Capital Goods Scheme (EPCG)