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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 180 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 3018 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 5106 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 612 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 837 Views 1 comment Print


Latest News


₹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 390 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 2400 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 570 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 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1434 Views 0 comment Print


Latest Judiciary


CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 81 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 138 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 78 Views 0 comment Print

Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai

Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...

May 22, 2026 81 Views 0 comment Print

Past GST Cancellation Cannot Justify Customs Broker License Revocation: CESTAT Delhi

Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...

May 22, 2026 99 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 126 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 132 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 543 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 189 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 405 Views 0 comment Print


CBIC Revises Customs Notifications to Align with Finance Act, 2026

April 30, 2026 1245 Views 0 comment Print

The government has amended multiple customs notifications to update tariff classifications across sectors. The move ensures uniformity and reduces ambiguity in exemption eligibility.

Revised Custom Tariff Values for Gold, Silver & Edible Oils wef 1st May, 2026

April 30, 2026 924 Views 0 comment Print

CBIC updated tariff values for key commodities including oils, gold, and silver. The revision ensures accurate customs valuation aligned with current market prices.

Enteral Nutrition Product Not Beverage Due to Lack of Refreshment or Hydration Use: CAAR Mumbai

April 29, 2026 234 Views 0 comment Print

The case examined whether a tube-fed nutritional liquid qualifies as a beverage. Authorities held that its clinical use and lack of consumption as a drink exclude it from beverage classification.

Licence Revocation Set Aside Due to Lack of Evidence Linking Customs Broker to Fradulent Exports

April 29, 2026 213 Views 0 comment Print

The Tribunal held that no documentary evidence connected the Customs Broker to the alleged fraudulent exports. Revocation and penalty were quashed for want of proof.

Penalty Upheld on CHA for Lending Licence Without Due Diligence Leading to Smuggling

April 29, 2026 237 Views 0 comment Print

The case examined whether a CHA can be penalized for allowing misuse of its licence. The Tribunal upheld the penalty, holding that lack of due diligence leading to smuggling attracts liability.

Commissioner Cannot Revoke G-Card Under CBLR; Penalty Reduced to ₹10,000: CESTAT Kolkata

April 29, 2026 195 Views 0 comment Print

The case examined whether authorities could revoke a G-card under existing regulations. The Tribunal held that no such power exists and ordered restoration of the G-card.

Declared Value of Used Machinery Can’t Be Enhanced Solely on Local Chartered Engineer Certificate: CESTAT Chennai

April 29, 2026 1401 Views 0 comment Print

The issue involved enhancement of value of imported second-hand machinery. The Tribunal held that rejection of the load port certificate was unjustified, restoring the declared transaction value.

Custom Advance Ruling Application Rejected Due to Wrong Jurisdiction Address

April 29, 2026 294 Views 0 comment Print

The Authority declined to hear the case as the applicants address fell outside its jurisdiction. It held that jurisdiction must be determined strictly based on the address provided.

Drawback Allowed as SEZ to DTA Supply Treated as Import Under Law: CBIC

April 27, 2026 576 Views 0 comment Print

CBIC clarified that goods moving from SEZ to DTA are deemed imports. Hence, re-export of such goods qualifies for drawback under Section 74. The key takeaway is uniform treatment of SEZ clearances.

Car Seat Track Assembly Classifiable Under Heading 9401: CESTAT Quashes ₹16 Cr Demand

April 27, 2026 282 Views 0 comment Print

The issue was whether seat adjustment components qualify as seat parts or auto parts. CESTAT held they are integral seat parts under CTI 9401, overturning reclassification and duty demand.

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