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...
Tribunal ruled that provisional assessments cannot be finalised after an inordinate delay and set aside duty demand raised more than five years later without justification.
The Tribunal held that allegations of mis-declaration and under-valuation were unsupported by evidence. The redemption fine and penalty were set aside as the valuation acceptance was attributed to clearance delays.
The ruling examines whether third-party invoicing is permitted under APTA and holds that preferential customs benefits cannot be claimed without an express provision in the agreement;
CAAR held that an amino-acid and peptide-based bio-stimulant primarily regulates plant physiological processes and is not a fertilizer, leading to classification as a plant growth regulator under the Customs Tariff
CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part of a larger analytical workflow, leading to classification under the residual optical instruments heading
The judgment clarified the distinction between personal and newly purchased gold, allowing the petitioner to contest confiscation under customs regulations.
The Court upheld the customs officer’s reasonable belief for seizing goods over alleged misclassification and found the challenge premature due to pending statutory proceedings. The ruling confirms that classification disputes must be resolved through adjudication under the Customs Act.
CESTAT ruled that absolute confiscation of prohibited goods is not valid if the goods have been re-exported before the appeal. The judgment reinforces the principle that confiscation requires the goods to be physically available.
Kerala High Court allows refunds of additional customs duty on timber imports from Myanmar using the lower conversion factor of 1.416 cubic meters per Hoppus ton for imports before 11 May 2012.
The Delhi High Court directed the Customs Department to release a gold chain and an iPhone, noting prior delays and non-compliance. Officials were warned against prolonging passenger hardship.
