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...
Delhi High Court mandates an EOW probe into alleged forgery of Customs stamps at IGI Airport after officials denied gold owners’ representations. Court also orders CBIC to improve passenger accessibility.
Madras HC allows Aashi Creations to re-export seized consignment pending adjudication, subject to a bond covering differential duty and a 20% bank guarantee on redetermined value.
CESTAT Mumbai set aside the denial of IGST benefit, applying GST Council and TRU clarification that all goods under heading 3822 are covered. Concessional rate of 12% now applies, with recalculation of interest and penalty.
CESTAT quashes penalty on stainless steel import, ruling that BIS certification wasn’t mandatory as the Bill of Lading date preceded the Quality Control Order’s effective date.
Supreme Court lists appeals for joint hearing to determine if a tin layer classifies tinted float glass as ‘absorbent’ (Entry 7005 10 10) or under other colored glass.
CESTAT Delhi held that proceedings to recover the drawback under Rules 16/16A of the Drawback Rules are in the nature of execution proceedings hence they cannot be used to modify the value in the Shipping Bills.
CAAR Mumbai has ruled in the matter of Godrej & Boyce Manufacturing Company Limited, classifying the imported ‘Forklift Drive Train’ under CTI 8431 20 10. The authority held that the custom-designed assembly is an essential part of a forklift, suitable for sole and principal use with CTH 8427 machinery.
CESTAT Delhi held that penalty under section 114AA of the Customs Act can duly be imposed for mis-declaration in imports. Accordingly, penalty of Rs. 30,00,000 imposed u/s. 114AA is modest since the same doesn’t exceed five time the value of goods.
CESTAT Delhi held that since amendment u/s. 134 of the Finance Act, 2023 has not come into force, the present anti-dumping appeal would be maintainable before the Tribunal u/s. 9C of the Customs Tariff Act.
Provisional release order by substituting the bank guarantee requirement with a bond of equivalent amount, while retaining other conditions. The Court emphasized that onerous financial conditions prior to adjudication are unwarranted, especially for non-prohibited goods, and directed release upon compliance within seven days.
