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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


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 285 Views 0 comment 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 117 Views 0 comment Print

Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...

February 13, 2025 327 Views 0 comment Print

Customs Authorities cannot question MEIS benefits: Delhi HC

Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...

February 7, 2025 321 Views 0 comment Print

Decoding Budget 2025: Customs Amendments Demystified

Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...

February 3, 2025 7515 Views 1 comment Print


Latest News


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 141 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 1794 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 768 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 387 Views 0 comment Print

Budget 2025-26 Customs Proposals: Key Changes

Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...

February 1, 2025 2541 Views 0 comment Print


Latest Judiciary


Madhya Pradesh HC Ruling on DFIA Benefits for Importers

Custom Duty : Madhya Pradesh High Court rules in favor of Global Exim, affirming DFIA benefits for importers. The decision aligns with past judi...

February 18, 2025 24 Views 0 comment Print

Delhi HC Orders Customs to Release Seized Goods Over SCN Issue Failure

Custom Duty : Delhi HC directs Customs to release detained gold, iPhone, and more after failure to issue a Show Cause Notice within six months. ...

February 17, 2025 378 Views 0 comment Print

CESTAT Imposes Penalty for Misclassification & Duty Evasion despite omission by adjudicating authority

Custom Duty : Tribunal imposed a mandatory penalty of ₹15,59,363 under Section 114A of the Customs Act for misclassification and duty evasion,...

February 15, 2025 195 Views 0 comment Print

Owner of car liable to pay customs duty on redemption even if they are not importer

Custom Duty : CESTAT Kolkata held that owner of the car is liable to pay customs duty on redemption of the confiscated vehicle/ car even if the ...

February 15, 2025 63 Views 0 comment Print

CESTAT Mumbai quashes order on royalty inclusion in import valuation

Custom Duty : CESTAT Mumbai sets aside an order adding royalty to import valuation, citing jurisdictional issues and lack of finalized assessmen...

February 14, 2025 171 Views 0 comment Print


Latest Notifications


Customs (On-Arrival Movement for Storage & Clearance) Regulations 2025

Custom Duty : Customs notification introduces regulations for storage and clearance of goods at Authorised Importer premises under the Customs A...

February 17, 2025 495 Views 0 comment Print

Automation of Customs Refunds: Circular No. 05/2025-Customs

Custom Duty : CBIC introduces online Customs refund applications via ICEGATE. Manual refunds allowed till 31st March 2025. Transition ensures tr...

February 17, 2025 288 Views 0 comment Print

CBIC Introduces Ekal Anubandh for Unified E-Bonds

Custom Duty : CBIC launches Ekal Anubandh for unified multipurpose electronic bonds. Streamlines trade processes with SEB and e-bank guarantees ...

February 17, 2025 246 Views 0 comment Print

Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver from 15.02.2025

Custom Duty : CBIC updates tariff values for crude oils, metals, and areca nuts under the Customs Act, effective February 15, 2025. Check revise...

February 16, 2025 123 Views 0 comment Print

Agricultural Infrastructure Development Cess on Bourbon whiskey Revised

Custom Duty : India revises customs duties, imposing 100% duty on most alcoholic beverages and reducing bourbon whiskey duty to 50%, effective i...

February 14, 2025 378 Views 0 comment Print


Notification No. 127/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 256 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 and sub­section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Joint/Additional Commissioner of

Notification No. 126/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 310 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Additional Director

Notification No. 125/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 286 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 and Sub­section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Additional Commissioner of

Notification No. 124/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 424 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 and Sub­section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Joint/Additional

Notification No. 123/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 205 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 and Sub­section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Principal

Notification No. 122/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 259 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints

Notification No. 121/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 238 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints

Notification No. 120/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 337 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Additional Director General (Adjudication), Directorate of

Notification No. 119/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 454 Views 0 comment Print

the Central Board of Excise and Customs hereby appoints the Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai to act as a Common Adjudicating Authority to exercise the powers and discharge the duties conferred or

Notification No. 118/2015-Customs (N.T.) Dated: 24/11/2015

November 24, 2015 292 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Additional Director General (Adjudication), Directorate of

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