Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
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 : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
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 : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...
Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
The Delhi High Court condoned a 273-day delay in filing an appeal before CESTAT, holding that there was no evidence of deliberate inaction or mala fides by the importer.
The CESTAT Mumbai ruled that confiscation, fine, and penalty cannot be imposed on IGST demand arising from breach of pre-import conditions under the Advance Authorization Scheme.
Delhi High Court allows petitioners to regularize seven seized gold chains weighing 455 grams, directing Customs to hold a hearing and consider payment of duty under Section 110.
Delhi High Court set aside the detention of a passenger’s gold, holding it invalid as no Show Cause Notice or personal hearing was provided under Section 124 of the Customs Act.
The Tribunal ruled that refund limitation under Section 27 does not apply to bank guarantees encashed during pending appeals and ordered customs to refund the encashed amount.
The issue was whether customs could deny AIFTA duty exemption for ten consignments based only on irregularities found in a separate, single import. The CESTAT set aside the duty demand, holding that the exemption cannot be denied without a finding on the authenticity or validity of the individual Certificate of Origin (COO).
The CESTAT Delhi ruled that the differential duty paid by Vortex Rubber for provisional release of seized goods is considered customs duty, not a pre-deposit under Section 35FF. This classification affects the applicable interest provisions for delayed refunds.
A valid Chartered Accountant certificate was sufficient to discharge the burden of proving that the incidence of 4% SAD was not passed on to customers and discharge the statutory presumption of unjust enrichment.
Offence report under Regulation 17(1) Customs Brokers Licensing Regulations, 2018, need not necessarily have a penal connotation. COC had miserably failed to discharge the obligation cast on him to show that the impugned action was initiated within a period of 90 days from the date of receipt of an offence report.
India extends anti-dumping duty on flax fabric from China and Hong Kong for five years to prevent continued dumping and protect domestic industry.
