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 court declined to examine the merits after noting that a final adjudication order had already been passed. The key takeaway is that the petitioner must pursue the prescribed appellate remedy.
The court addressed seizure of imported textiles alleged to be misclassified and held that goods need not be retained during adjudication. Re-export was permitted on execution of a bond and furnishing of a bank guarantee, safeguarding recovery of differential duty.
The dispute concerned rejection of a request to amend a Bill of Entry due to an incorrect invoice number. The court directed fresh consideration after submission of contemporaneous documents, without ruling on merits.
The issue was whether a government-approved valuer could be penalised when Customs did not rely on his valuation. The Tribunal held that penalties are unsustainable without proof of reliance, intent, or collusion.
The issue was whether penalties could be sustained without proper cross-examination of witnesses. The court held that ignoring Section 138B requirements vitiates the adjudication.
The Tribunal quashed the duty demand after finding that Customs rejected the declared value without complying with Rule 12. The ruling clarifies that proper reasons, disclosure, and opportunity to rebut are mandatory before enhancing value.
CESTAT held that sending imported goods to a job worker does not violate the non-transfer condition of the Target Plus Scheme. Ownership remaining with the importer was found decisive.
The High Court held that customs authorities lawfully extended the time under Section 110(2) before expiry, making the later show-cause notice valid and negating the claim for return of seized gold and cash.
In the absence of any stay or reversal of an earlier binding order, the Tribunal followed settled precedent. Penalties imposed on co-noticees were therefore set aside along with the impugned order.
Tribunal held that amounts deposited during investigation are revenue deposits, not duty, and directed payment of 12% interest as compensation from date of deposit till refund.
