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...
CAAR Delhi ruled that Wired Remote Controllers for air-conditioning systems are classifiable under Tariff Item 8537 10 90 as electrical control consoles, not under 8415 90 00 as AC parts, based on functional and technical identity.
Samkwang India seeks advance ruling from CAAR Delhi on nil duty benefit for inputs used to manufacture Assy Case Front’ (front cover) for Samsung mobile phones under Notification 57/2017-Cus, arguing their process qualifies as ‘manufacture.
Delhi High Court upholds CESTAT’s refusal to impose higher penalty under Section 114AA on freight forwarder Mayank Gupta in Red Sandalwood export case, citing limited role.
The CESTAT Delhi bench set aside penalties totaling ₹1,75,000 imposed on Paramount Surgimed Ltd. under Section 158 of the Customs Act.
The Madras High Court, in Gayatri Exim Vs Principal Commissioner of Customs, permitted the importer to re-export detained textile fabric to China, which was seized for alleged misclassification and undervaluation.
The Court ruled the order violated principles of natural justice, remanding the matter for fresh adjudication with a direction to grant the petitioner a hearing.
CESTAT remands Rane Holdings’ SAP software import case for fresh adjudication, citing doubts over the appellant’s status as the liable importer, value payment, and differing software types.
Summary of the CESTAT Chennai judgment on customs classification dispute. The court emphasized that classification requires best evidence, like a test report or contract details, not mere reliance on general public domain catalogues, especially when the crucial distinguishing feature (sheathing) is in dispute.
Read the summary of Bhola Yadav Vs. Commissioner of Customs, where the Delhi High Court distinguished the case of a suspended sepoy from established financial hardship precedents to waive the statutory pre-deposit for filing his appeal against a customs penalty.
Bombay High Court sets aside a CESTAT order due to a two-year delay between the decision date and pronouncement date. The ruling relies on principles of natural justice and the Supreme Court precedent in Whirlpool Corporation to allow the writ petition.
