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

Latest Articles


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 174 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 3003 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

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...

May 13, 2026 4947 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 603 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 828 Views 1 comment Print


Latest News


₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 390 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2400 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 570 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1425 Views 0 comment Print


Latest Judiciary


CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 75 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 114 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 75 Views 0 comment Print

Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai

Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...

May 22, 2026 81 Views 0 comment Print

Past GST Cancellation Cannot Justify Customs Broker License Revocation: CESTAT Delhi

Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...

May 22, 2026 99 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 90 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 99 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 528 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 180 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 387 Views 0 comment Print


Confiscation of gold set aside as no corroborative evidence proved allegation of smuggling

December 16, 2025 900 Views 0 comment Print

CESTAT Kolkata held that in absence of any cogent and corroborative evidence, gold in question cannot be construed to be of foreign origin or smuggled in nature. Accordingly, god seized is not liable for confiscation under section 111(b) and 111(d) of the Customs Act. 1962. Accordingly, order is set aside.

No Penalty Under Sections 114 & 114AA Without Knowledge of Misdeclaration: CESTAT

December 16, 2025 831 Views 0 comment Print

The CESTAT held that penalties under Sections 114 and 114AA cannot be imposed without establishing the appellant’s knowledge of mis-declaration. The appeal succeeded, and fines were set aside.

17-Year Customs Challenge Fails as DRI Held Proper Officer for Duty Recovery

December 16, 2025 507 Views 0 comment Print

The High Court rejected a long-pending challenge, holding that DRI officers are competent to issue show cause notices under Section 28 of the Customs Act.

Finalised Bills of Entry Cannot Be Reopened to Claim Refund Based on Subsequent SC Ruling

December 16, 2025 1041 Views 0 comment Print

The Tribunal held that Bills of Entry cannot be reassessed after goods are cleared merely to claim a refund based on a later Supreme Court decision in another case.

AC-DC and DC-DC Power Modules Fall Under Heading 8504: CAAR Mumbai

December 15, 2025 861 Views 0 comment Print

The Authority held that AC-DC and DC-DC power modules are classifiable as “other static converters” under heading 8504 and clarified their correct tariff treatment.

Titanium Dioxide for Skin-Care & Toilet Soaps Not Liable to Anti-Dumping Duty: CAAR

December 15, 2025 453 Views 0 comment Print

Titanium Dioxide imported for manufacturing skin-care products like toilet soaps is excluded from ADD under NN 12/2025 and DGTR’s Final Findings, as domestic industry does not produce these products.

Customs Tariff Values Revised for Oils, Gold, Silver, and Areca Nuts wef 16.12.2025

December 15, 2025 942 Views 0 comment Print

The notification deals with updating tariff benchmarks for oils, metals, and areca nuts. It confirms that customs duty will be levied based on the revised values from the notified date.

Anti-Dumping Duty on Faced Glass Wool Extended Till 17th June 2026

December 15, 2025 1761 Views 0 comment Print

The government extended the existing anti-dumping duty on specified glass wool imports. The key takeaway is continued trade protection during the review period.

Taxation Tariff Change On Textile Industries

December 15, 2025 975 Views 0 comment Print

Government initiatives, including PLI schemes and export missions, support resilience and growth in textile and apparel exports despite international tariff pressures.

Gold pendant being finished gold jewellery are classifiable under CTH 7113

December 15, 2025 501 Views 0 comment Print

CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] 7113 and not under CTH 7108. Accordingly, benefit of exemption from payment of customs duty admissible.

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