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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


Penalty upheld on employee of CHA for failure to ensure credentials of importer

October 15, 2025 828 Views 0 comment Print

Delhi High Court held that penalty duly imposed on employee of Custom House Agent [CHA] for failure to ensure clean credentials of the importer. Accordingly, appeal dismissed and order passed by CESTAT upheld.

Chennai Customs: Document Checklist for Faster Faceless Assessment

October 15, 2025 411 Views 0 comment Print

Chennai Customs Public Notice mandates complete document submission (PO, Licenses, Compliance) in e-Sanchit for Faceless Assessment to cut queries and expedite import clearance.

Refund of CVD paid on account of EDI system glitch to be examined as per relevant judgement: Matter remanded

October 15, 2025 426 Views 0 comment Print

CESTAT Chennai held that refund of CVD paid on account of EDI system glitch needs to be examined in terms of the Act and relevant judgements passed in this regard. Accordingly, matter remanded back to Original Authority for de novo adjudication.

Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver wef 16.10.2025

October 15, 2025 1059 Views 0 comment Print

CBIC Notification 65/2025 amends tariff values for customs duty, revising rates for imported edible oils (Palm, Soybean), Brass Scrap, Gold, Silver, and Areca Nuts, effective Oct 16, 2025.

Customs Broker not responsible for overvaluation committed by exporter

October 14, 2025 510 Views 0 comment Print

CESTAT Kolkata held that Customs Broker cannot be held responsible for violations of overvaluation committed by exporters. Accordingly, order revoking license of Customs Broker cannot be sustained. In the result, appeal is allowed.

Nuclease-Free Water Classifiable as Distilled Water: CAAR Delhi

October 14, 2025 321 Views 0 comment Print

CAAR Delhi held that Nuclease-Free Water, being of similar purity as distilled water, is classifiable under CTH 28539010. It rejected earlier classification as certified reference material under 3822, terming it a bona fide error.

Confiscation quashed as no evidence established smuggled nature of Silver Granules

October 14, 2025 336 Views 0 comment Print

CESTAT Kolkata held that Silver Granules are not notified item under section 123 of the Customs Act and revenue has not brought in any evidence to established that Silver Granules are smuggled in nature. Hence, confiscation set aside and appeal is allowed.

Motorola Push-to-Talk Devices Are Telephones, Not Network Equipment: CAAR Delhi

October 13, 2025 648 Views 0 comment Print

CAAR Delhi held that Motorola TLK 100, TLK 110, and TLK 150 PoC devices are push-button telephones under Tariff Item 8517 1810, rejecting classification as general communication apparatus.

Aircraft Ground Support Units Classified as Aircraft Parts: CAAR Delhi

October 13, 2025 696 Views 0 comment Print

CAAR Delhi held that both Air Start and Air Conditioning Units, designed exclusively for aircraft servicing, are classifiable under Heading 8807 as aircraft parts, not general machinery.

Decorative PVC and PS Wall Panels Classified Under CTH 3921: CAAR Delhi

October 13, 2025 1353 Views 0 comment Print

CAAR Delhi held that decorative PVC, PS, and PU wall panels used for interior decoration are classifiable under Heading 3921 as plastic sheets, not builders’ ware under Heading 3925.

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