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 issue was whether mushroom-growing shelves could be classified based on their agricultural end use. The Court held that end use is irrelevant unless the tariff heading expressly permits it. Classification must follow the condition and nature of goods at the time of import.
The Court held that electricity generated in an SEZ and supplied domestically is not an import under customs law. In the absence of a charging section, the levy was declared unconstitutional and refunds were ordered.
The Authority examined whether imported electrical racks should be treated as static converters or distribution cabinets. It ruled that their principal function is electricity distribution, classifying them under CTH 8537 10 90. The key takeaway is that ancillary UPS functions do not alter primary classification.
The framework clarifies that drugs recalled after export cannot enter the Indian market and must either be re-exported or destroyed after regulatory testing.
The issue was whether inverter components used in electric vehicles could be treated as motor vehicle parts. CAAR ruled that electrical machinery is excluded from Chapter 87, confirming classification under Chapter 85.
CAAR held that a magnesium- and zinc-based micronutrient product cannot be treated as “other fertilizer” under Chapter 31 since phosphorus was present only in insignificant quantity.
Karnataka High Court held that section 25(4) of the Customs Act is declared as arbitrary and contrary to section 25(1) and (2A) of the Customs Act. Accordingly, the present writ petition stands allowed.
The Authority refused to rule on roasted areca nut classification, holding that the issue had already been conclusively decided by a High Court. A statutory bar prevented reconsideration despite tariff renumbering.
The advance ruling held that a vertebral body replacement implant functions as a substitute for an absent vertebra and therefore falls under other artificial parts of the body.
CESTAT Chennai held that notifications and circulars issued under the Customs Act, 1962 cannot take away the benefit which is otherwise available under the Foreign Trade Policy [FTP] and Handbook of Procedure [HBP].
