Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
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 : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
CESTAT held the HS code in the Certificate of Origin cannot override Customs Tariff classification. Exemption and all consequential relief were allowed.
CAAR held Exhibit Batch imports are ineligible for Notification 45/2025 benefits as transfer to factory or import by factory breaches notification conditions.
CAAR ruled laser-marked rough diamonds are not in their natural state, classifying them as semi-processed and denying exemption under Sr. 345.
CAAR Mumbai held that compact laser engraving machines are outside the DGTR Product Under Consideration and are not liable to ADD under Notification No. 15/2023.
CAAR held that Greek Zante Currants are classifiable under CTH 08062010 as raisins, making them eligible for exemption under Notification No. 45/2025.
CAAR held that the development board is not an ADP machine or part thereof and classified it under Heading 8517 based on its communication functions.
The case examines whether imported semen storage straws should be classified as veterinary instruments under Heading 9018 or plastic articles under Heading 3926, focusing on their design, function, and role in artificial insemination.
Gauhati High Court upheld Customs’ seizure of areca nuts, holding that objective circumstances established the statutory reason to believe under Section 110. The goods remained under seizure, while the vehicle was ordered to be released on conditions.
Notification No. 59/2026-Customs (N.T.) substitutes the tariff value tables while retaining the existing customs tariff values. The revised tables become effective from 30 June 2026 without changing valuation rates.
The Tribunal held that the appellant failed to comply with the mandatory post-import obligations under Notification No. 65/88-Cus. Following cancellation of the CDECs, the customs duty demand, confiscation and penalties were upheld.
