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 ...
Reaffirming its earlier decision, the Orissa High Court ruled that iron ore Fe content should be assessed on WMT basis and found no substantial question of law in the Customs Department’s appeal.
The Delhi High Court directed Customs to enforce the 31 January 2025 Order-in-Original and release jewellery seized from two Uzbekistan nationals after payment of redemption fine and compliance with conditions.
The Delhi High Court condoned a 273-day delay in filing an appeal before CESTAT, holding that there was no evidence of deliberate inaction or mala fides by the importer.
The CESTAT Mumbai ruled that confiscation, fine, and penalty cannot be imposed on IGST demand arising from breach of pre-import conditions under the Advance Authorization Scheme.
Delhi High Court allows petitioners to regularize seven seized gold chains weighing 455 grams, directing Customs to hold a hearing and consider payment of duty under Section 110.
Delhi High Court set aside the detention of a passenger’s gold, holding it invalid as no Show Cause Notice or personal hearing was provided under Section 124 of the Customs Act.
The Tribunal ruled that refund limitation under Section 27 does not apply to bank guarantees encashed during pending appeals and ordered customs to refund the encashed amount.
The issue was whether customs could deny AIFTA duty exemption for ten consignments based only on irregularities found in a separate, single import. The CESTAT set aside the duty demand, holding that the exemption cannot be denied without a finding on the authenticity or validity of the individual Certificate of Origin (COO).
The CESTAT Delhi ruled that the differential duty paid by Vortex Rubber for provisional release of seized goods is considered customs duty, not a pre-deposit under Section 35FF. This classification affects the applicable interest provisions for delayed refunds.
A valid Chartered Accountant certificate was sufficient to discharge the burden of proving that the incidence of 4% SAD was not passed on to customers and discharge the statutory presumption of unjust enrichment.
