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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


ICEGATE Registration Guide for Import-Export Businesses

Custom Duty : Learn how to register on ICEGATE portal with our comprehensive guide. Follow step-by-step instructions, document requirements, and...

July 11, 2024 744 Views 0 comment Print

Violation of Pre-Import Condition: A Never-Ending Tale

Custom Duty : Explore the complexities and implications of the pre-import condition under Notification 79/2017 in Indian customs law, highlighte...

July 8, 2024 783 Views 0 comment Print

Is custom duty payable on transfer of goods from FTWZ to MOOWR

Custom Duty : Article delves into whether customs duty is payable when transferring goods from FTWZ to MOOWR, backed by relevant advance rulings...

June 19, 2024 471 Views 0 comment Print

CT 17 License for Importing New Drugs: Clinical Trials, Testing & Analysis

Custom Duty : Learn about the licensing process (Form CT 17) for importing new drugs or investigational new drugs for clinical trials, bioavaila...

June 7, 2024 318 Views 0 comment Print

Unveiling Tariffs: Navigating Through Types and Effects

Custom Duty : Introduction: – Tariffs are also known as customs duties, are basically taxes which are imposed on goods and services which ...

May 20, 2024 525 Views 0 comment Print


Latest News


Mandatory Additional Qualifiers in Steel Import/Export Declarations- Reg.

Custom Duty : Government seeks suggestions on new mandatory qualifiers for steel import/export declarations to improve efficiency and policy-mak...

July 11, 2024 231 Views 0 comment Print

CBIC’s Exchange Rate Automation Module (ERAM) Effective from July 4, 2024

Custom Duty : Discover how CBIC's new Exchange Rate Automation Module (ERAM) simplifies trade with 22 currency exchange rates online. Learn more...

June 29, 2024 1089 Views 0 comment Print

CBIC mounts campaign against frauds committed in the name of Indian Customs

Custom Duty : Learn how CBIC is tackling frauds by imposters posing as Indian Customs officers. Stay safe with tips on identifying scams and pro...

June 18, 2024 1980 Views 0 comment Print

Electronic Cash Ledger (ECL) Implementation for Courier Imports, Effective March 1, 2024

Custom Duty : Ministry of Finance has announced implementation of Electronic Cash Ledger (ECL) for payment of import duties on goods imported th...

March 2, 2024 795 Views 0 comment Print

Assistant Commissioner of Customs Sentenced: CBI Case Details

Custom Duty : Learn about the sentencing of an Assistant Commissioner of Customs and his wife in a CBI case involving disproportionate assets, w...

February 8, 2024 1203 Views 0 comment Print


Latest Judiciary


No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

Custom Duty : Read the detailed analysis of CESTAT Kolkata's decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evi...

July 17, 2024 69 Views 0 comment Print

Edible supari & industrial betel nut same product: HC allows SAED refund claim

Custom Duty : Read the full judgment of Commissioner of Customs Vs Baburam Harichand by Gujarat High Court. Industrial betel nuts and supari are...

July 17, 2024 33 Views 0 comment Print

Debiting Duty Scrips: A Payment Mode, Not Just Administrative: Madras HC

Custom Duty : Understand the Madras High Court's ruling on debiting Social Welfare Surcharge (SWS) from MEIS/SEIS Scrips against customs duties ...

July 16, 2024 189 Views 0 comment Print

Customs Act: Gold Confiscatable if Foreign-Origin or Smuggling proved

Custom Duty : Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold co...

July 16, 2024 90 Views 0 comment Print

Aerosol valves containing medicament classifiable under 8481 8090: CESTAT Mumbai

Custom Duty : Explore the CESTAT Mumbai decision on the classification of imported aerosol valve components under Customs Tariff Items (CTI) 848...

July 16, 2024 48 Views 0 comment Print


Latest Notifications


Implementation of Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018

Custom Duty : Important update on Sea Cargo Manifest and Transshipment Regulations: Extension for old formats until 31st August 2024. Prepare fo...

July 17, 2024 162 Views 0 comment Print

Govt revises Tariff Values for Edible Oils, Metals, Areca Nuts wef 16.07.2024

Custom Duty : Explore Customs Notification No. 49/2024-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue. Detailed amendme...

July 15, 2024 96 Views 0 comment Print

CBIC Amends ADD Notification to Update Producer Name to ‘Shell Singapore Pte. Ltd

Custom Duty : CBIC updates Notification No. 14/2020-Customs (ADD) to change producer name from 'Shell Eastern Petroleum' to 'Shell Singapore Pte...

July 13, 2024 480 Views 0 comment Print

CBIC notifies 5% IGST on Aircraft Parts & IGST Exemption for RAMA Research Equipment

Custom Duty : Explore the latest changes under Notification No. 28/2024-Customs issued by the Ministry of Finance, impacting customs duties and ...

July 13, 2024 435 Views 0 comment Print

Compensation Cess exempted on SEZ Imports for authorised operations

Custom Duty : Read Notification No. 27/2024-Customs dated 12th July, 2024, exempting SEZ imports from CGST compensation cess under Customs Tarif...

July 13, 2024 204 Views 0 comment Print


Commissioner Cannot Condone Customs Act Appeal Delay Beyond 30 Days: HC

November 1, 2023 747 Views 0 comment Print

Delhi High Court ruling: Commissioner/Appellate Authority cannot condone Customs Act appeal delay beyond 30 days. Analysis of Section 5 of Limitation Act.

No Penalty on CHA for Overvaluation in Export: CESTAT Kolkata

November 1, 2023 528 Views 0 comment Print

CESTAT Kolkata’s order regarding the penalty imposed on CHA M/s United Custom House Agency for their alleged role in improper export overvaluation.

IGST @ 18% leviable on import of Nutritional Supplements

October 31, 2023 327 Views 0 comment Print

CESTAT Ahmedabad held that Nutritional Supplements classifiable under heading 2106 9099 fall under Serial No. 453 of Schedule III of the Notification 1/2017-IGST. Accordingly, IGST @18% is payable and not @28%. Accordingly, demand of differential custom duty unsustainable.

CESTAT Appeals dismissed, in consequence to NCLT Order

October 31, 2023 282 Views 0 comment Print

Learn about the dismissal of CESTAT appeals following the NCLT order in the case of Commissioner of Customs vs Ferro Alloys Corporation Ltd.

Tariff Values for Edible Oils, Brass Scrap, Areca Nut, Gold & Silver from 01.11.2023

October 31, 2023 609 Views 0 comment Print

Get the latest updates on Customs Act amendments in 2023 by the Ministry of Finance. Learn about changes in tariff values and effective dates. Stay informed

Higher redemption fine and penalty imposable for repeated violation of Minimum Import Price

October 30, 2023 825 Views 0 comment Print

CESTAT Ahmedabad held that higher redemption fine and penalty imposable as appellant is a repeated offender and is violating the Minimum Import Price (MIP) condition prescribed by DGFT frequently.

Importer cannot be forced to follow non-beneficial provision: CESTAT Kolkata

October 30, 2023 489 Views 0 comment Print

Held that the importer is allowed to choose the more beneficial provision and cannot be forced to opt for / follow the non-beneficial provision. Accordingly, the goods in question Peas [Pisum Sativum] was present both in Sl No.20 and Sl No.20A of the basic Notification No.50/2017 Cus dated 30.6.2017 and hence assessee eligible to avail benefit of NIL rate of BCD.

‘Frequency converter’ is rightly classifiable under Chapter Heading 8504

October 30, 2023 591 Views 0 comment Print

CESTAT Bangalore held that the goods i.e. ‘frequency converter’ is rightly classifiable under Chapter Heading 8504 and not under Chapter Heading 9032.

Confiscation u/s 111(m) of Customs Act invocable only upon material particulars being misdeclared

October 30, 2023 1017 Views 0 comment Print

CESTAT Mumbai held that section 111(m) of Customs Act, 1962 may be invoked only upon material particulars being misdeclared and this detriment is in addition to duty liability determined under section 28 of Customs Act, 1962.

Valuation of Fuel & Diesel Oil for Coastal Vessel Runs using ‘Residual Method

October 28, 2023 486 Views 0 comment Print

CESTAT Kolkata held that valuation of fuel oil and diesel oil used during coastal run of the vessel is to be done as per the ‘Residual Method’ prescribed under rule 9(1) of the Valuation Rules.

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