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 ...
CESTAT Delhi held that imported parts being all parts of Juniper router are cannot be classified as Network Interface Card hence are classifiable under CTI 8517 70 90 as contended by appellant and not under CTI 8517 62 90 as contended by department.
The Supreme Court ruled that duty-free imports under export incentive licences cannot be denied without evidence of fraud. Valid licences and verified exports were held sufficient to retain benefits.
The tribunal rejected duty demands after finding no evidence of circular trading or overvaluation. Valid licences and verified exports were held sufficient to defeat the Revenue’s case.
CESTAT Chandigarh held that suspension of customs broker license is liable to be quashed since timelines to be adhered by the officers while suspending or revoking the license of the Customs Broker as prescribed under CBLR, 2018 are not followed.
Supreme Court ruled that goods must be classified based on their specific tariff description and GRIs, not merely on how importers use them. End use is relevant only where tariff heading or notes explicitly or inherently permit it.
The government extended the existing anti-dumping duty while a sunset review is underway. The duty will continue up to July 12, 2026, unless changed earlier.
Karnataka High Court held that request for waiver of pre-deposit amount under Section 129E(ii) of the Customs Act, 1962 is not acceptable since petitioner is an established business and there is no financial distress. Accordingly, writ dismissed.
The issue before the Authority was the classification of evaporators and condensers. It held that heat exchangers imported separately are classifiable as parts, but follow the main unit’s classification when imported together in CKD/SKD condition.
The ruling examined whether a liquid embolic system qualifies as a medicament. It held that since the product acts mechanically by occluding vessels, classification under medicament heading was not applicable.
The CAAR Delhi examined whether annuloplasty rings qualify as artificial body parts. It ruled that since the device only supports an existing heart valve annulus and does not replace anatomy, classification lies under the residual medical implant category.
