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Custom Duty

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

Latest Articles


Everything about Authorised Economic Operator (AEO) Programme

Custom Duty : Learn about the Authorised Economic Operator (AEO) Programme, its benefits, eligibility, application process, and impact on intern...

March 31, 2025 312 Views 1 comment Print

What is AEO Certification and How It Benefits Businesses?

Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...

February 20, 2025 1242 Views 0 comment Print

Ekal Anubandh | Single Unified Multi-Purpose Electronic Bond

Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...

February 19, 2025 1131 Views 1 comment Print

Special Valuation Branch under customs & Its Role in Related Party Valuation

Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...

February 18, 2025 1467 Views 2 comments Print

Streamlined Electronic Customs Refund Processing Updates

Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...

February 18, 2025 519 Views 0 comment Print


Latest News


Reduction of Import Duties/Taxes on Life-Saving Drugs for Rare Diseases

Custom Duty : Learn about import duty exemptions on life-saving drugs for rare diseases, including GST benefits, applicable conditions, and proc...

March 16, 2025 183 Views 0 comment Print

Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 336 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 2415 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 1119 Views 0 comment Print

Explanatory Memoranda to Customs & Central Excise Notifications

Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...

February 1, 2025 498 Views 0 comment Print


Latest Judiciary


Importer’s Acceptance Alone Not Sufficient for Customs Valuation: CESTAT Chennai

Custom Duty : Burden of proving undervaluation lies with the customs authorities, and an importer’s acceptance of valuation does not, by itsel...

April 2, 2025 48 Views 0 comment Print

CESTAT Chennai Allows Benefit of Concessional Customs Duty Based on Retrospective Clarification

Custom Duty : CESTAT Chennai rules Vividh Print Media eligible for concessional customs duty, citing SC precedent on retrospective application o...

April 2, 2025 63 Views 0 comment Print

Calcutta HC Stays Customs Show-Cause Notice Against Hinduja Global Solutions

Custom Duty : Calcutta High Court grants interim stay on customs show-cause notice to Hinduja Global Solutions, citing lack of jurisdiction due ...

April 2, 2025 81 Views 0 comment Print

Declared Import Value Cannot Be Rejected Arbitrarily: CESTAT Chennai

Custom Duty : CESTAT Chennai rules against arbitrary rejection of declared import value, citing SC precedent in valuation dispute....

April 2, 2025 30 Views 0 comment Print

Delhi HC direct Customs to Release Engraved Gold Kada of Indian Tourist

Custom Duty : Delhi High Court orders the release of an Indian tourist's gold Kada seized by Customs, ruling waiver of show cause notice is inva...

April 2, 2025 75 Views 0 comment Print


Latest Notifications


SCMTR Implementation: Customs Extends Deadline

Custom Duty : Customs extends SCMTR transitional period to May 31, 2025, to allow stakeholders to comply with electronic filing requirements, av...

March 29, 2025 135 Views 0 comment Print

Procedure for Import/Export via Personal Carriage Issued

Custom Duty : CBIC outlines procedures for importing/exporting gems, jewellery, and samples via personal carriage, ensuring streamlined electron...

March 29, 2025 225 Views 0 comment Print

Customs Duty: Amendment to Notification No. 22/2022

Custom Duty : Finance Ministry amends Customs Notification 22/2022, effective April 1, 2025, through Notification 21/2025, altering Table I....

March 29, 2025 441 Views 0 comment Print

Notification No. 22/2025-Customs: Amendments in Import Duty

Custom Duty : Notification No. 22/2025-Customs modifies import duty rates for specified goods under Notification No. 25/2021. Effective from 28t...

March 29, 2025 399 Views 0 comment Print

Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2025

Custom Duty : CBIC amends Sea Cargo Manifest and Transshipment Regulations, extending deadlines for compliance. Effective from publication in th...

March 29, 2025 117 Views 0 comment Print


Limitation Period Not Applicable for Custom Duty Paid Under Protest: CESTAT Allahabad

July 18, 2024 534 Views 0 comment Print

Explore the CESTAT Allahabad order on Ratan Textiles Pvt Ltd vs Commissioner of Customs, discussing the absence of a time limit under Section 27 for refunding customs penalty and redemption fines.

No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

July 17, 2024 213 Views 0 comment Print

Read the detailed analysis of CESTAT Kolkata’s decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evidence in R. K. Swami Singh’s gold smuggling case.

Edible supari & industrial betel nut same product: HC allows SAED refund claim

July 17, 2024 195 Views 0 comment Print

Read the full judgment of Commissioner of Customs Vs Baburam Harichand by Gujarat High Court. Industrial betel nuts and supari are deemed the same, justifying special duty refund.

Note On API-Based Integration Between ICEGATE And IECs/CBs

July 17, 2024 2082 Views 0 comment Print

Explore the API integration between ICEGATE and IECs/CBs, its impact on document filing efficiency, challenges addressed, and future implications.

Debiting Duty Scrips: A Payment Mode, Not Just Administrative: Madras HC

July 16, 2024 438 Views 0 comment Print

Understand the Madras High Court’s ruling on debiting Social Welfare Surcharge (SWS) from MEIS/SEIS Scrips against customs duties in Gemini Edibles and Fats India Pvt. Ltd Vs Union of India case. Get insights here!

Customs Act: Gold Confiscatable if Foreign-Origin or Smuggling proved

July 16, 2024 498 Views 0 comment Print

Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold confiscation was overturned.

Aerosol valves containing medicament classifiable under 8481 8090: CESTAT Mumbai

July 16, 2024 390 Views 0 comment Print

Explore the CESTAT Mumbai decision on the classification of imported aerosol valve components under Customs Tariff Items (CTI) 8481 8090 vs. 9616 1020. Understand the implications and legal arguments in this detailed analysis.

Section 17(5): Customs Reassessment order invalid if not speaking & reasonable

July 16, 2024 399 Views 0 comment Print

Read the full text of the CESTAT Mumbai order in MIRC Electronics Limited Vs Commissioner of Customs. Detailed analysis of customs duty exemption for imported liquid crystal devices.

Govt revises Tariff Values for Edible Oils, Metals, Areca Nuts wef 16.07.2024

July 15, 2024 504 Views 0 comment Print

Explore Customs Notification No. 49/2024-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue. Detailed amendments in tariff values effective from July 16, 2024.

Re-export of mis-shipped adult toys: Madras HC Directs Customs to consider representations

July 15, 2024 564 Views 0 comment Print

Read Madras High Courts order in Sai Balaji Fancy Store Vs Additional Commissioner of Customs. Learn about the directive to dispose of mis-shipped adult toys found in plastic bottles meant for lab use.

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