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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


Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...

February 13, 2025 36 Views 0 comment Print

Customs Authorities cannot question MEIS benefits: Delhi HC

Custom Duty : Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illeg...

February 7, 2025 243 Views 0 comment Print

Decoding Budget 2025: Customs Amendments Demystified

Custom Duty : Understand the key Customs Act amendments in Budget 2025. Learn how changes impact importers, exporters, and compliance under the ...

February 3, 2025 7365 Views 1 comment Print

Union Budget 2025: Analysis of Changes under Customs, Excise & Service Tax

Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...

February 2, 2025 3192 Views 0 comment Print

Decoding Bill of entry (BOE): Understanding its key terms

Custom Duty : Decoding the Bill of entry : Understanding its key terms So Basically a BOE Contains five parts namely , 1. Bill of entry summary...

December 18, 2024 5163 Views 0 comment Print


Latest News


Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 72 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 1701 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 729 Views 0 comment Print

Explanatory Memoranda to Customs & Central Excise Notifications

Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...

February 1, 2025 378 Views 0 comment Print

Budget 2025-26 Customs Proposals: Key Changes

Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...

February 1, 2025 2496 Views 0 comment Print


Latest Judiciary


Baggage Rules doesn’t apply to jewellery worn in person: Madras HC

Custom Duty : Madras High Court held that the Baggage Rule, 2016 will apply only to the baggage and not to the jewellery worn in person. Accordi...

February 13, 2025 15 Views 0 comment Print

Exemption notification Conditions Must Be Met for Excise Exemption: CESTAT Chennai

Custom Duty : CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the...

February 12, 2025 102 Views 0 comment Print

Communication modules are classifiable under CTI 8517 70 90: CESTAT Delhi

Custom Duty : CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, ...

February 12, 2025 105 Views 0 comment Print

Supreme Court Directs Mandatory E-Filing for Tax Appeals

Custom Duty : Supreme Court mandates e-filing for tax appeals in High Courts, ITAT, and CESTAT, aiming to streamline legal processes and reduce ...

February 10, 2025 1380 Views 0 comment Print

Classification of Medical Examination Rubber Gloves: CAAR Mumbai Ruling

Custom Duty : CAAR Mumbai rules Medical Examination Rubber Gloves under subheading 4015.12 of the Customs Tariff Act, 1975, confirming classific...

February 10, 2025 96 Views 0 comment Print


Latest Notifications


Launch of CSD Web Portal and Guidelines for Data and Image Upload

Custom Duty : New CSD web portal launched for container scanning data and image uploads. Includes officer guidelines, SOPs, and reporting compli...

February 10, 2025 138 Views 0 comment Print

Updation of Mobile number & E-mail id associated with DPD Registration

Custom Duty : Customs office mandates upting mobile numbers and email IDs linked to DPD registration to prevent misuse. Importers must verify ch...

February 10, 2025 99 Views 0 comment Print

Procedure to be followed to check status of container for scanning at JNCH

Custom Duty : Learn how to check container scanning status via the CSD web portal at JNCH. Enter container details to verify scanning and examin...

February 10, 2025 90 Views 0 comment Print

Renewal of Nhava Sheva Freeport Terminal Custodianship

Custom Duty : Customs Commissioner renews Nhava Sheva Freeport Terminal Pvt. Ltd.'s custodianship and CCSP status for 5 years under Customs Act,...

February 10, 2025 72 Views 0 comment Print

Rajkot Notified for Import & Export Operations by CBIC

Custom Duty : CBIC amends Customs Notification No. 61/94, adding Rajkot for unloading imported goods and loading export goods under the Customs ...

February 7, 2025 318 Views 0 comment Print


CHA was not required to advise on Assessment aspect to Clients unless Solicited

March 27, 2024 441 Views 0 comment Print

When the EDI system itself permitted assessee to pay the cess using the scrip, there could not have been suppression of facts etc. Therefore, a penalty under Section 114A of the Act is unsustainable, especially when the duty demand was otherwise time-barred.

Customs Exchange Rates effective from 27th March 2024

March 26, 2024 13002 Views 0 comment Print

Exchange rates for imported and export goods notified by Government of India with with effect from 27th March, 2024 – Notification No. 24/2024 – Customs (N.T.) Dated: 26th March, 2024

Body Massager cannot be Classified as Adult Sex Toy: Bombay HC

March 24, 2024 1623 Views 0 comment Print

Bombay High Court overturns ruling categorizing body massager as adult sex toy, finding officer’s perception not backed by law. Read the detailed analysis.

Preventive Vigilance SOP for Election Period: CBIC Field Operations

March 23, 2024 915 Views 0 comment Print

Instruction No. 06/2024-Customs issued by the Government of India’s Ministry of Finance emphasizes the need for a robust preventive vigilance mechanism during elections. This directive aims to curb illicit activities such as the flow of suspicious cash, smuggling, and distribution of contraband items like drugs and liquor.

Enhancement of import value based on consent letter without following due process is unsustainable: CESTAT Ahmedabad

March 23, 2024 447 Views 0 comment Print

CESTAT Ahmedabad held that enhancement of import value merely on the basis of consent letter of the importer without following due process of law as contemplated u/s. 14 of the Customs Act read with Customs Valuation Rules, 2007 is unsustainable in law.

Minor Discrepancies No Basis for Customs Refund Recovery if CA Certified submitted

March 22, 2024 369 Views 0 comment Print

CESTAT Ahmedabad clarifies that minor discrepancies shouldn’t lead to recovery of customs refund if CA certifies stock report. Learn more about Santosh Timber Trading Co Ltd Vs C.C.

CESTAT can Dismiss Customs Appeal for Non-Compliance with Pre-Deposit requirement

March 21, 2024 612 Views 0 comment Print

Delhi High Court rules on G & S International vs. Commissioner of Customs case, affirming CESTAT’s power to dismiss appeals for non-compliance with pre-deposit under Section 129E.

Delhi HC Upholds Custom Broker Licence Suspension for Third-party Use

March 21, 2024 555 Views 0 comment Print

Delhi High Court upholds suspension of customs broker license for fraudulent permit to third parties, ruling in favor of Commissioner of Customs.

Transaction value duly rejected as there are imports of identical/ similar goods at higher value: Supreme Court

March 21, 2024 729 Views 0 comment Print

Supreme Court held that transaction value of imported goods duly discarded/ rejected as it is found that there are imports of identical/ similar goods at higher value at around the same time.

Goods smuggled from Foreign Origin without customs clearance in absence of reasons to believe was invalid

March 20, 2024 525 Views 0 comment Print

In the absence of “reason to believe” recorded by the authorities, revenue authorities had hopelessly failed to bring out to recordthat  the goods (here Arecanuts) imported from outside the country was without valid customs clearance.

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