Custom Duty
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Pre-Import Condition Cannot Be Applied Retrospectively to Advance Authorisation Imports
Customs Revises Tariff Values for Oils, Metals & Areca Nuts wef 23.01.2026
Display Window Glass classifiable as Electronic Part, Not Safety Glass: CAAR Delhi
CAAR Mumbai Rejected Advance Ruling Due to Ongoing Customs Investigation
Arm & Blade Assembly Classifiable as Parts Due to Absence of Motor: CESTAT Chennai
CESTAT Reduced Customs Penalty Due to Bona Fide Import Without Awareness of Law
Customs Assessment Delayed for Over a Decade: Madras HC Orders Finalisation in Six Weeks
₹50,000 Maximum Penalty Under CBLR Cannot Be Enhanced Despite Forgery: CESTAT Chennai
CESTAT Sets Aside Penalties as Dummy Shipping Bill Was Only for Charges Calculation
Enhanced Customs Value Unsustainable Without Re-Determination Basis
Drawback is recoverable if remittances linked to exported good not realised
Betel Nut Smuggling Seizure Memo Valid Even Without Detailed Reasons: Calcutta HC
Madras HC Upholds Customs Confiscation as Grey Fabric Found to Be Corduroy
CESTAT Orders Reconsideration of Double Customs Duty Refund Despite IEC Alert
Latest Custom Duty News
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Custom duty is an indirect tax which is applicable on goods which are imported into India and a few goods which are exported out of India. Globally, countries levy custom duties over import and export of goods for raising revenue and also for shielding their domestic companies from competitors from several other countries. Custom duty in India is imposed on almost universally all the goods which are imported into India. Export duties are imposed on few goods as provided under Second Schedule. These duties are not imposed on few items such as lifesaving drugs or equipment, food grains, fertilizers etc. Import duties are divided into basic duty, true countervailing duty, additional customs duty, protective duty, anti-dumping duty and education cess.
Customs duty in India is imposed according to the value of the goods or their weight, dimension and other various criteria as per the goods. Where the duties are based on goods value, then the custom duties are known as ad valorem duties, and where the duty is based on quantity or weight, the duties are known as specific duties.
Customs Act, 1962 empowers the government of India for levying customs duty, prohibiting import and export of goods, framing policies for exporting and importing and penalties, offences etc. All the matters which are related to custom duty comes under the CBEC (Central Board of Excise & Customs). The Central Board of Excise & Customs also formulates policies with respect to custom duty rate, smuggling prevention and administrative decisions that are related to customs formations.
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