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 ...
Government initiatives, including PLI schemes and export missions, support resilience and growth in textile and apparel exports despite international tariff pressures.
CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] 7113 and not under CTH 7108. Accordingly, benefit of exemption from payment of customs duty admissible.
Tribunal ruled that provisional assessments cannot be finalised after an inordinate delay and set aside duty demand raised more than five years later without justification.
The Tribunal held that allegations of mis-declaration and under-valuation were unsupported by evidence. The redemption fine and penalty were set aside as the valuation acceptance was attributed to clearance delays.
The ruling examines whether third-party invoicing is permitted under APTA and holds that preferential customs benefits cannot be claimed without an express provision in the agreement;
CAAR held that an amino-acid and peptide-based bio-stimulant primarily regulates plant physiological processes and is not a fertilizer, leading to classification as a plant growth regulator under the Customs Tariff
CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part of a larger analytical workflow, leading to classification under the residual optical instruments heading
The judgment clarified the distinction between personal and newly purchased gold, allowing the petitioner to contest confiscation under customs regulations.
The Court upheld the customs officer’s reasonable belief for seizing goods over alleged misclassification and found the challenge premature due to pending statutory proceedings. The ruling confirms that classification disputes must be resolved through adjudication under the Customs Act.
CESTAT ruled that absolute confiscation of prohibited goods is not valid if the goods have been re-exported before the appeal. The judgment reinforces the principle that confiscation requires the goods to be physically available.
