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 ...
Tribunal ruled that advertisement, promotional, and management service payments made by an importer are not a condition of sale and cannot be added to customs valuation under Rule 10(1)(e).
FOB value was the product of negotiations and deliberations between the parties to the contract, which value could not be modified by any stranger to the contract by virtue of the principle of “privity of contract”.
The Court directed the customs authority to complete the remanded adjudication within four weeks after prolonged inaction following a previous remand order.
Proforma invoices could not replace commercial invoices prepared after negotiation and accepted by customs. Statement recorded under section 108 of the Customs Act could not be relied upon since the mandatory procedure under section 138B was not followed and the alleged proforma invoices were not duly proved or corroborated with evidence.
CESTAT Ahmedabad held that there is no circular trading of cut and polished diamonds and gold jewellery exported. Further, also held that revenue has failed to prove misdeclaration. Accordingly, appeals of revenue dismissed.
CESTAT Mumbai held that MIMO-based Wi-Fi extenders qualify for exemption under customs notification, clarifying that exclusion applies only to products combining MIMO and LTE technologies.
CESTAT ruled that undervaluation suspicion in one Bill cannot justify rejecting values in other consignments. It upheld revaluation for one import but annulled demands, confiscation, and penalties for 44 past Bills.
Equipment imported for mall amusement facilities was confirmed as valid under tariff heading 9506, allowing preferential duty, as customs misapplied classification rules and relied on non-statutory documents.
CESTAT Chennai held that a notice under Section 28(6) of the Customs Act is mandatory before confirming short payment of duty or penalty, setting aside the order against L&T.
Delhi High Court expressed concern over the Customs Department’s conduct at IGI Airport after gold jewellery seized from passengers was disposed of without due process or refund. The Court directed senior Customs officials and the Finance Ministry to take corrective action.
