Follow Us:

Custom Duty

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

Latest Articles


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 180 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 3018 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

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...

May 13, 2026 5094 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 612 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 837 Views 1 comment Print


Latest News


₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 390 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2400 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 570 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1434 Views 0 comment Print


Latest Judiciary


CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 81 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 138 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 78 Views 0 comment Print

Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai

Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...

May 22, 2026 81 Views 0 comment Print

Past GST Cancellation Cannot Justify Customs Broker License Revocation: CESTAT Delhi

Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...

May 22, 2026 99 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 120 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 126 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 543 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 189 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 405 Views 0 comment Print


CBIC Launches SWIFT 2.0 for Seamless Trade NOC Processing

November 21, 2025 2628 Views 0 comment Print

SWIFT 2.0 provides a single digital platform for importers, exporters, and PGAs to submit documents, track NOC status, and make payments online, enhancing trade efficiency.

Wheat Gluten Eligible for DFIA Exemption; Authorities Must Follow CESTAT Order: Madras HC

November 20, 2025 1125 Views 0 comment Print

Court held that Wheat Gluten falls under same classification as Wheat Flour for DFIA purposes. It quashed customs orders denying exemption, noting authorities must follow binding CESTAT rulings.

CESTAT Dismisses Broker’s Appeal as Infructuous After Registration Expiry

November 20, 2025 606 Views 0 comment Print

The Tribunal held that the prohibition order no longer had effect because the broker’s Mumbai registration expired, rendering the appeal infructuous. With no surviving cause of action, the order required no interference.

Seized Gold Must Be Released If Customs SCN Is Not Issued on Time: Delhi HC

November 20, 2025 762 Views 0 comment Print

Court held that Customs cannot detain seized goods without issuing a show cause notice within the statutory timeline. The ruling mandates release of goods when procedural safeguards under Sections 110 and 124 are violated.

Classification of Unassembled LED Monitor Kits Falls Under CTI 85285200 CAAR Mumbai

November 20, 2025 387 Views 0 comment Print

The ruling holds that importing all components of an LED monitor in unassembled form qualifies as importing the finished monitor under Rule 2(a), requiring classification under CTI 85285200. Packaging materials must be classified separately.

Customs Advance Ruling Refused Because Classification Dispute Already Pending at Tribunal

November 20, 2025 609 Views 0 comment Print

The authority declined to classify incomplete indoor and outdoor AC units after finding the same issue was already before the Appellate Tribunal. The key takeaway is that advance rulings cannot proceed when identical questions remain under adjudication.

Customs Advance Ruling Denied Due to Pending HC Case on BEV Parts Classification

November 20, 2025 783 Views 0 comment Print

The authority refused to rule on the classification of imported BEV components because an identical issue was already pending before the Bombay High Court. The key takeaway is that advance rulings cannot be issued when the same question is under judicial consideration.

Water meters are correctly classifiable under CTI 90282000 and not under 90261010

November 19, 2025 513 Views 0 comment Print

CESTAT Delhi held that imported goods being water meters and not flow meters are correctly classifiable under Customs Tariff Item 9028 2000 and not under 9026 1010. Accordingly, duty demand confirmed.

Microphones and receivers used in manufacture of PCBA entitled for customs duty exemption prior to 06.07.2019

November 19, 2025 315 Views 0 comment Print

CESTAT Delhi held that microphones and receivers imported into India for manufacture of PCBA of cellular mobile phones is eligible for exemption from payment of customs duty under Exemption notification no. 57/2017-Customs dated 30.06.2017 prior to 06.07.2019.

Delhi HC Allows BSNL to Contest ₹12.63 Crore Customs Penalty Belatedly

November 19, 2025 537 Views 0 comment Print

The Court restored a time-barred appeal after noting BSNL’s voluntary payment of differential duty. The ruling permits the case to be heard on merits despite a 652-day delay.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031