Follow Us:

Custom Duty

Custom Duty Meaning, Calculators, Rules, exemptions  Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty

Latest Articles


Customs Valuation Framework Under Section 14 and CVR, 2007

Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...

July 11, 2026 201 Views 0 comment Print

MOOWR Scheme: A Game Changer for Indian Manufacturers

Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...

July 3, 2026 1569 Views 1 comment Print

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 681 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 6978 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 10779 Views 0 comment Print


Latest News


CBIC Extends Customs Duty Exemption Till 15 July 2026 Due to West Asia Supply Disruptions

Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...

July 2, 2026 330 Views 0 comment Print

India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 474 Views 0 comment Print

₹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 582 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 2874 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 675 Views 0 comment Print


Latest Judiciary


CAAR Rejects Ruling on Roasted Areca Nut Classification Citing Madras HC Decision

Custom Duty : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...

July 13, 2026 135 Views 0 comment Print

Samsung ‘Moving Style’ Classifiable as ‘Other Monitor’ Under CTH 8528: CAAR Delhi

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...

July 13, 2026 111 Views 0 comment Print

TrackMan 4 & TrackMan iO Classifiable as Other Golf Equipment Under CTH 9506: CAAR Delhi

Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...

July 13, 2026 108 Views 0 comment Print

Statutory Appeal Is Proper Remedy Against Customs Redemption Fine & Penalty: Madras HC

Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...

July 12, 2026 123 Views 0 comment Print

Royalty Addition to Import Value Set Aside as Not a Condition of Sale: CESTAT Chennai

Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...

July 12, 2026 123 Views 0 comment Print


Latest Notifications


CBIC Discontinues Manual Container Documents Under Notification 104/94-Customs

Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...

July 13, 2026 189 Views 0 comment Print

CBIC Empowers Board to Extend Two-Year Re-Export Period for Duty-Free Event Imports

Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...

July 11, 2026 351 Views 0 comment Print

CBIC Extends Anti-Dumping Duty on Chinese Arylides Till 13 January 2027

Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...

July 11, 2026 114 Views 0 comment Print

CBIC Revises List of Goods Eligible for BCD Exemption for Lithium-Ion Cell Manufacturing

Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...

July 9, 2026 615 Views 0 comment Print

CBIC Grants Nil BCD on Goods for Mobile Phone Inductor Coil Modules Until March 2029

Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...

July 9, 2026 402 Views 0 comment Print


No Substantial Question of Law in Customs Gold Seizure Case: Orissa HC Dismisses Revenue Appeal

November 5, 2025 690 Views 0 comment Print

Orissa High Court dismissed Commissioner of Customs’ appeal under Section 130 of Customs Act, holding that no substantial question of law arose as Tribunal had rightly found respondent had discharged burden under Section 123 by proving legal ownership of seized gold biscuits.

Refund was allowable under Notification No. 102/2007-Customs on Commercial Invoices even if without SAD Endorsement

November 5, 2025 768 Views 0 comment Print

Refund of Special Additional Duty (SAD) could not be denied merely because commercial invoices did not carry the endorsement required under Notification No. 102/2007-Customs, when all other substantive requirements were satisfied.

CBIC Notifies Voluntary Post-Clearance Customs Revision Regulations

November 4, 2025 3282 Views 0 comment Print

CBIC allows voluntary post-clearance revision of Bill of Entry/Shipping Bills via new regulations (Sec 18A). Importers and exporters can correct errors; Rs.1,000 fee applies.

Export duty of Iron Ore to be charged based on Wet Metric Ton for period prior to 1st May 2022

November 4, 2025 561 Views 0 comment Print

CESTAT Chennai held that for the purpose of charging export duty the assessment of Iron Ore for determination of Fe contents shall be made on the basis of Wet Metric Ton for period prior to 1st May 2022. Accordingly, appeals allowed and orders set aside.

Refund claim of excess CVD filed after one year is rejected as time barred

November 4, 2025 651 Views 0 comment Print

CESTAT Delhi held that refund claim of excess CVD paid after completion of one year from date of payment of duty as well as the date of relevant judgement is barred by limitation. Accordingly, appeal of assessee dismissed.

CBIC Amends ECTS Rules for Nepal Cargo Transhipment

November 4, 2025 1704 Views 0 comment Print

CBIC Notification 73/2025 amends ECTS Regulations, formalizing specific rail and multi-modal routes from Kolkata, Haldia, and Vizag ports for Nepal-bound cargo.

CBIC Dismantles Cyber-Fraud Network; WCO Elects Indian Official

November 3, 2025 519 Views 0 comment Print

CBIC reports dismantling a cyber-fraud network using VoIP devices and seizing endangered Silvery Gibbons in trafficking. Indian official elected as WCO GIIS Vice Chair.

CBIC Notifies New Food Import Entry Point: Kannur Airport

November 3, 2025 687 Views 0 comment Print

CBIC, citing FSSAI, notified Air Cargo Complex Kannur as a new food import point of entry. Customs officers (Superintendent/Appraiser) are designated as Authorized Officers.

Cap Sub Assembly for Door Outside Handle is classifiable under CTH 8708 29 00

November 3, 2025 615 Views 0 comment Print

CESTAT Delhi held that Cap Sub Assembly for Door Outside Handle 423205-11480 is classifiable under Customs Tariff Heading 87082900 as contented by the Department. Accordingly, benefit under notification no. 46/2011 Customs not admissible.

Bail Granted in ₹2.58 Crore Gold Smuggling Case After Over a Month in Custody

November 2, 2025 1017 Views 0 comment Print

The Madras High Court granted conditional bail to petitioners arrested for allegedly smuggling 2.3 kg of gold worth over Rs. 2.58 crore from Singapore to Madurai. The bail requires a Rs. 10,000 bond, passport surrender, and daily reporting to the Senior Intelligence Officer.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031