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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


ICEGATE Registration Guide for Import-Export Businesses

Custom Duty : Learn how to register on ICEGATE portal with our comprehensive guide. Follow step-by-step instructions, document requirements, and...

July 11, 2024 747 Views 0 comment Print

Violation of Pre-Import Condition: A Never-Ending Tale

Custom Duty : Explore the complexities and implications of the pre-import condition under Notification 79/2017 in Indian customs law, highlighte...

July 8, 2024 792 Views 0 comment Print

Is custom duty payable on transfer of goods from FTWZ to MOOWR

Custom Duty : Article delves into whether customs duty is payable when transferring goods from FTWZ to MOOWR, backed by relevant advance rulings...

June 19, 2024 471 Views 0 comment Print

CT 17 License for Importing New Drugs: Clinical Trials, Testing & Analysis

Custom Duty : Learn about the licensing process (Form CT 17) for importing new drugs or investigational new drugs for clinical trials, bioavaila...

June 7, 2024 318 Views 0 comment Print

Unveiling Tariffs: Navigating Through Types and Effects

Custom Duty : Introduction: – Tariffs are also known as customs duties, are basically taxes which are imposed on goods and services which ...

May 20, 2024 525 Views 0 comment Print


Latest News


Mandatory Additional Qualifiers in Steel Import/Export Declarations- Reg.

Custom Duty : Government seeks suggestions on new mandatory qualifiers for steel import/export declarations to improve efficiency and policy-mak...

July 11, 2024 231 Views 0 comment Print

CBIC’s Exchange Rate Automation Module (ERAM) Effective from July 4, 2024

Custom Duty : Discover how CBIC's new Exchange Rate Automation Module (ERAM) simplifies trade with 22 currency exchange rates online. Learn more...

June 29, 2024 1119 Views 0 comment Print

CBIC mounts campaign against frauds committed in the name of Indian Customs

Custom Duty : Learn how CBIC is tackling frauds by imposters posing as Indian Customs officers. Stay safe with tips on identifying scams and pro...

June 18, 2024 1980 Views 0 comment Print

Electronic Cash Ledger (ECL) Implementation for Courier Imports, Effective March 1, 2024

Custom Duty : Ministry of Finance has announced implementation of Electronic Cash Ledger (ECL) for payment of import duties on goods imported th...

March 2, 2024 795 Views 0 comment Print

Assistant Commissioner of Customs Sentenced: CBI Case Details

Custom Duty : Learn about the sentencing of an Assistant Commissioner of Customs and his wife in a CBI case involving disproportionate assets, w...

February 8, 2024 1203 Views 0 comment Print


Latest Judiciary


CESTAT Quashes Confiscation Order & Redemption Fine Due to Lack of Illegal import Proof

Custom Duty : CESTAT Kolkata quashes confiscation of plastic scrap from Nepal due to lack of evidence. Read the detailed analysis and outcome of...

July 18, 2024 57 Views 0 comment Print

Conditions of ‘Actual Use’ & Amendments in SION: Implications for Duty-Free Imports

Custom Duty : CESTAT Mumbai ruling on USMS Saffron Co Inc vs Commissioner of Customs, quashing duty demand for 'saffron' misuse as food flavour ...

July 18, 2024 45 Views 0 comment Print

Challenge to a SCN Requires Lack of Jurisdiction or Insufficient Grounds

Custom Duty : Explore the Madras High Courts judgment on Amg Sports challenging a customs notice. Detailed analysis on jurisdiction and limitati...

July 18, 2024 258 Views 0 comment Print

Limitation Period Not Applicable for Custom Duty Paid Under Protest: CESTAT Allahabad

Custom Duty : Explore the CESTAT Allahabad order on Ratan Textiles Pvt Ltd vs Commissioner of Customs, discussing the absence of a time limit un...

July 18, 2024 63 Views 0 comment Print

No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

Custom Duty : Read the detailed analysis of CESTAT Kolkata's decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evi...

July 17, 2024 78 Views 0 comment Print


Latest Notifications


Implementation of Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018

Custom Duty : Important update on Sea Cargo Manifest and Transshipment Regulations: Extension for old formats until 31st August 2024. Prepare fo...

July 17, 2024 183 Views 0 comment Print

Govt revises Tariff Values for Edible Oils, Metals, Areca Nuts wef 16.07.2024

Custom Duty : Explore Customs Notification No. 49/2024-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue. Detailed amendme...

July 15, 2024 135 Views 0 comment Print

CBIC Amends ADD Notification to Update Producer Name to ‘Shell Singapore Pte. Ltd

Custom Duty : CBIC updates Notification No. 14/2020-Customs (ADD) to change producer name from 'Shell Eastern Petroleum' to 'Shell Singapore Pte...

July 13, 2024 480 Views 0 comment Print

CBIC notifies 5% IGST on Aircraft Parts & IGST Exemption for RAMA Research Equipment

Custom Duty : Explore the latest changes under Notification No. 28/2024-Customs issued by the Ministry of Finance, impacting customs duties and ...

July 13, 2024 453 Views 0 comment Print

Compensation Cess exempted on SEZ Imports for authorised operations

Custom Duty : Read Notification No. 27/2024-Customs dated 12th July, 2024, exempting SEZ imports from CGST compensation cess under Customs Tarif...

July 13, 2024 207 Views 0 comment Print


IPCEN Invitation: U.S. Department of Justice’s Intellectual Property Crimes Enforcement Network

September 20, 2023 765 Views 0 comment Print

Read about invitation extended by the U.S. Department of Justice for CBIC’s participation in IPCEN meeting in Bangkok, Thailand, and its significance in combating intellectual property crimes.

Clearance of capital goods under EPCG till exit from SEZ unit not available

September 20, 2023 1128 Views 0 comment Print

CESTAT Ahmedabad held that as appellant has not exited from Special Economic Zone (SEZ), they are not eligible for clearing capital goods under the prevalent Export Promotion Capital Goods Scheme (EPCG Scheme).

Customs broker facilitating export of prohibited items liable for penal action

September 20, 2023 438 Views 0 comment Print

CESTAT Delhi held that revocation of customs broker licence and penalty action thereof on customs broker justified as he duly facilitated export of Prohibited items i.e. Gutkha pouches.

CESTAT Upholds Penalty under Customs Act for Illegal Importation & Misdeclaration

September 20, 2023 540 Views 0 comment Print

In the Ajay Kumar Singh vs Commissioner of Customs (CESTAT Kolkata) case, penalty upheld for illegal importation of batteries and ammonium chloride. Detailed analysis here.

CESTAT Upholds Redemption Fine and Penalty for Import License Non-Compliance

September 20, 2023 282 Views 0 comment Print

Read about the CESTAT Kolkata case Commissioner of Customs vs. S N Enterprises. Find out why the redemption fine and penalty were upheld under the Customs Act.

Customs Circular 22/2023: Ex-Bond Shipping Bill in ICES 1.5

September 19, 2023 1746 Views 0 comment Print

Explore Circular 22/2023 from the Ministry of Finance, discussing the implementation of Ex-Bond Shipping Bill in ICES 1.5 for warehoused goods export.

General expenses deductible while computing deductive value u/r 7 of CVR, 2007

September 19, 2023 333 Views 0 comment Print

CESTAT Chennai held that as per Rule 7 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (CVR, 2007), “general expenses” in connection with sales in India are to be deducted from the sale price of imported goods/ identical/similar imported goods while arriving at the deductive value of the goods.

Customs duty is payable on actual quantity of crude oil received into shore tank

September 19, 2023 345 Views 0 comment Print

CESTAT Ahmedabad held that actual oil quantity physically received into the shore tank should be taken as the basis for payment of duty at the time of ex-bond bills of entry.

CESTAT Excludes Royalty or Technical Know-How Fees from Customs Duty Assessable Value

September 19, 2023 771 Views 0 comment Print

Analysis of the CESTAT Chennai ruling in Commissioner of Customs vs. GH Induction India Pvt. Ltd. regarding exclusion of royalty and technical know-how fees from assessable value for customs duty calculation.

Inconsistent Application of Customs Valuation Rules: CESTAT Sets Aside Order

September 19, 2023 246 Views 0 comment Print

Analyze the CESTAT Mumbai order in S K Universal Pvt Ltd vs. Commissioner of Customs, highlighting the determination of ‘cut and polished diamonds’ value and its consistency with Customs Valuation Rules.

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