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 ...
Delhi High Court directed CBIC to submit draft amendments as the definition of jewellery and monetary limits are under review, with interim directions possible.
The Court held that amounts deposited under protest and retained during investigation must be considered for statutory pre-deposit. It set aside the dismissal of appeals and directed CESTAT to hear them on merits.
The case concerns enforcement of a bank guarantee after failure to meet EPCG export obligations. The Court declined to examine merits but directed completion of adjudication on the show-cause notice, clarifying that further action depends on the outcome.
The Tribunal confirmed recovery of erroneously refunded CVD amounts with interest, following the Supreme Court ruling. The appellant’s reliance on prior Tribunal orders was invalidated.
The Tribunal held that the lower authorities misread the amended notification on Chapter 31 goods and failed to show that the imports were clearly excluded. The matter was remanded for fresh examination of the exemption’s scope.
Chhattisgarh HC directs Adjudicating Authority to hear objections on imported goods detained due to alleged BIS certification and labeling defects.
The Supreme Court refused to interfere after noting that the petitioner had an effective statutory appeal against the confiscation order. The Court upheld the High Court’s view and allowed the petitioner 30 days to file an appeal.
The High Court ordered release of gold bangles and iPhones seized at the airport, recognizing them as bonafide wedding gifts. The petitioner must pay a redemption fine, with warehousing charges waived.
High Court allowed provisional release of 233 multifunctional devices subject to enhanced duty payment, 10% bank guarantee, and maintenance of detailed sales records.
HC refused to entertain challenge to customs penalty after finding concealment of facts and noting availability of alternate remedies. It upheld investigation’s findings on misdeclaration and imposed exemplary costs.
