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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


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 342 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 4551 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

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...

May 13, 2026 7719 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 741 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 1092 Views 1 comment Print


Latest News


India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 285 Views 0 comment Print

₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 441 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2541 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 618 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1608 Views 0 comment Print


Latest Judiciary


Article 20(2) Inapplicable as Customs Proceedings Are Not Criminal Prosecutions: SC

Custom Duty : The Court ruled that confiscation proceedings before Customs Authorities do not amount to prosecution before a judicial tribunal. ...

June 10, 2026 93 Views 0 comment Print

EPCG Export Failure due to SARFAESI Auction: CESTAT waives Interest & Penalty, upheld duty demand

Custom Duty : Where an EPCG licence holder becomes incapable of fulfilling export obligations due to unavoidable circumstances such as SARFAESI ...

June 10, 2026 114 Views 0 comment Print

CESTAT Sets Aside Customs Demand as Undervaluation Allegations Lacked Admissible Evidence

Custom Duty : CESTAT Chennai held that unsigned invoices, unauthenticated e-mails, and uncorroborated statements were insufficient to reject tra...

June 9, 2026 102 Views 0 comment Print

CESTAT Sets Aside Customs Broker Penalty as Ergotamine Preparation Not Covered Under NDPS Schedule-B

Custom Duty : The Tribunal held that a medicine containing Ergotamine was merely a preparation and not “Ergotamine and its salts” under Sche...

June 9, 2026 63 Views 0 comment Print

Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...

June 8, 2026 201 Views 0 comment Print


Latest Notifications


Nil Customs Duty on Goods Under Tariff Item 26020010 under India Australia ECTA

Custom Duty : The Central Government has amended Notification No. 62/2022-Customs to prescribe a 0% Basic Customs Duty on all goods falling unde...

June 10, 2026 138 Views 0 comment Print

Common Adjudicating Authority Appointed for SVB SCNs – Koinone Polytech

Custom Duty : CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionera...

June 10, 2026 90 Views 0 comment Print

Common Adjudicating Authority Appointed in ViewSonic SVB Case

Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...

June 6, 2026 123 Views 0 comment Print

Hewlett SVB Matter Referred for Common Adjudication of Multiple SCNs

Custom Duty : Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 071500719...

June 5, 2026 102 Views 0 comment Print

CBIC Bars Direct DGFT References to Ensure Uniform FTP Interpretation

Custom Duty : CBIC has directed Customs field formations not to seek FTP clarifications directly from DGFT. The new mechanism aims to ensure con...

June 4, 2026 192 Views 0 comment Print


Tribunal can’t order pre-deposit of both duty as well as penalty at a time

October 12, 2014 769 Views 0 comment Print

Spandana Spoorthy Financial Ltd. (Petitioner) filed a writ petition against the order of the Hon’ble CESTAT, Hyderabad, dated July 10, 2013 by which the Hon’ble Tribunal has directed the Petitioner to make pre-deposit of the basic tax component as well as 50% of the penalty

One Year Imprisonment to Then Superintendent of Bangalore Customs in Bribery case

October 9, 2014 1579 Views 0 comment Print

In another case, the Additional City Civil & Sessions and Principal Special Judge for CBI Cases, Bangalore has convicted Shri B.A.Lakshman Kumar, then Superintendent, Postal Appraisal Department, Bangalore Customs, and sentenced him to undergo one year Simple Imprisonment with fine of Rs.3000/- in a bribery case.

Customs – Rate of exchange of conversion of each of the foreign currency with effect from 2nd October, 2014

October 1, 2014 1526 Views 0 comment Print

In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance

Notification No. 43/2014-Customs (ADD) Dated: 30.09.2014

September 30, 2014 853 Views 0 comment Print

on the basis of the aforesaid preliminary findings of the designated authority, the Central Government had imposed the provisional anti-dumping duty on the subject goods, originating in or exported from the subject countries vide notification of the

No redemption fine can be imposed on goods which were exported without furnishing bond

September 30, 2014 2119 Views 0 comment Print

In the instant case, General Export Enterprises (Appellant) had exported consignment of manmade fabrics. During the course of the investigation, the gram per square meter (GSM) values declared by the Appellant were found to be mis­declared but the goods were allowed to be exported

Dept cannot initiate proceedings when assessee had time to fulfill statutory obligations

September 30, 2014 967 Views 0 comment Print

The Hon’ble Madras High Court observed that the Petitioner was granted a time period of 8 years to fulfil the export obligations. However, the Department had initiated the proceedings before the expiry of stipulated period of 8 years. Therefore, the Hon’ble High Court held that initiation of proceedings in such a case was completely arbitrary and faulty.

Notification No. 95/2014-Customs (N.T.) Dated: 30.09.2014

September 30, 2014 574 Views 0 comment Print

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the

Notification No. 94/2014-Customs (N.T.), Dated: 29.09.2014

September 29, 2014 523 Views 0 comment Print

the Additional Commissioner of Customs, (Port-Import), Jawaharlal Nehru Customs House, Nhava Sheva, Taluka- Uran, District- Raigad, Maharashtra-400707;

Department legally obligated to preserve seized goods seized

September 29, 2014 1499 Views 0 comment Print

The Hon’ble High Court relied on the case of State of Gujarat Vs. M.M. Hazi Hasan [AIR 1967 SC 1885] and ordered the Revenue to hand over the exact quantity of the goods seized to the Petitioner as shown in the seizure list or pay equivalent money for the quantity of the seized goods at the present market rate to the Petitioner.

Notification No. 93/2014-Customs (N.T.), Dated: 26.09.2014

September 26, 2014 625 Views 0 comment Print

(i) the Additional Commissioner of Customs (Group 3 and 4), Seaport-Import, Custom House, No. 60, Rajaji Salai, Chennai; (ii) the Additional Commissioner of Customs, Bangalore Inland Container Depot, Whitefield, Bangalore-560066

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