Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
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 : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
The Court examined detention of a gold bar where no show cause notice was issued after seizure. Relying on Supreme Court precedent and the petitioner’s undertaking, release was directed upon payment of duty, fine, and penalty.
The Court dealt with delay in implementation of a customs order directing release of seized gold. It ordered execution of the Order-in-Original within a fixed time and clarified duty and warehousing liability.
The High Court permitted conditional release of seized imports upon payment of enhanced duty and furnishing of a bank guarantee. It clarified that adjudication proceedings may continue independently.
The Tribunal held that deposits from an e-auction could not be forfeited where confiscated cigarettes failed to meet mandatory labelling laws. Since the goods were required to be destroyed, refund with interest was directed.
CESTAT held that I-STAT blood gas cartridges are accessories of the analyser and not independent diagnostic reagents. As a result, reclassification under CTH 3822 and the resulting duty demand were set aside.
The appellate authority rejected the customs appeal solely on limitation, holding it was filed far beyond the maximum period permitted under law. The ruling underscores that statutory timelines are absolute and merits cannot be examined once delay exceeds the condonable limit.
The Tribunal held that an AI-based smart robot could not be classified as an electronic toy when it satisfied the requirements of an automatic data processing unit. Re-classification by customs authorities was set aside for lack of technical justification.
CESTAT held that handheld barcode scanners with limited mobile features are not classifiable as smartphones. The ruling restores classification as scanners under CTH 8471 and grants exemption from Basic Customs Duty.
The Court held that customs officials acting in their official capacity cannot be cross-examined as a matter of right. Cross-examination is permissible only where specific prejudice is shown.
The issue was whether a company officer could be penalised for abetment of duty evasion. The Tribunal held that in the absence of evidence showing knowledge or intentional aid, penalty under Section 112(a) could not be sustained.
