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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 5109 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 195 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


CAAR Rejects Scented Supari Customs Ruling Request

September 23, 2025 396 Views 0 comment Print

The Customs Authority for Advance Rulings has rejected an application for a ruling on Scented Supari classification, citing an existing High Court judgment on the matter.

Penalty u/s. 112(b)(i) of Customs Act quashed as no evidence established that gold bars were smuggled

September 22, 2025 900 Views 0 comment Print

CESTAT Kolkata held that imposition of penalty under section 112(b)(i) of the Customs Act, 1962 not justified since there is no evidence available on record to show that the gold bars were of foreign origin and smuggled into the country.

Weekly newsletter from Chairman, CBIC dated 22/09/2025

September 22, 2025 663 Views 0 comment Print

CBIC newsletter covers GST Bachat Utsav, grievance redressal rank, BRICS recognition, cargo scanner launch, and GST evasion enforcement.

Shore tank quantity to be considered for levy of customs duty in case of bulk liquid cargo

September 22, 2025 483 Views 0 comment Print

CESTAT Ahmedabad held that in case of bulk liquid cargo imports measurement in tanks on shore into which such cargo is pumped from the tanker is to be considered as basis for levy of customs duty.

CESTAT Overturns ₹15 Lakh Customs Seizure due to contradictory timings & location

September 21, 2025 693 Views 0 comment Print

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Kolkata has ordered the release of ₹15 lakh seized by Customs, finding contradictions in the Show Cause Notice regarding the location and time of the seizure.

Latex Party Balloons Are Toys, Not Decorations, Subject to Higher Duty: CAAR Mumbai

September 20, 2025 1437 Views 0 comment Print

CAAR in Mumbai has classified balloons made from latex rubber for festive and party decoration as toys under Customs Tariff Heading (CTH) 9503, a ruling that subjects them to a significantly higher basic customs duty (BCD) of 70% rather than the 20% applicable to decorative or rubber articles.

CAAR Mumbai Allows BCD & IGST Exemptions on Imported Cable Laying Vessels

September 20, 2025 1107 Views 0 comment Print

The CAAR Mumbai grants SubCom India exemption from Basic Customs Duty (BCD) and IGST on cable laying vessels under Notification No. 50/2017-Customs, clarifying conditions for importers and duty liability on materials used in cable-laying services.

Provisional release u/s 110A of seized object won’t extend time limit for issuing SCN in Pre-2018 Cases

September 20, 2025 1029 Views 0 comment Print

Supreme Court upheld a Delhi High Court order directing release of an imported Maserati car seized by DRI on failure to issue a show-cause notice within time prescribed under section 110 (2) of Customs Act, 1962 as section 110A functions as an interim arrangement to allow release of goods, including perishable or fast-moving items, but does not in any way impede or limit the mandatory time limit in Section 110(2).

CESTAT Allows SAD Refund Despite Invoice Endorsement Failure

September 20, 2025 447 Views 0 comment Print

In Palfinger Cranes v. Commissioner of Customs, CESTAT Chennai ruled that a company is eligible for a Special Additional Duty (SAD) refund, classifying the failure to endorse invoices as a procedural lapse.

India Extends Anti-Dumping Duty on Fluoroelastomers (FKM)

September 19, 2025 990 Views 0 comment Print

The Government of India extends the anti-dumping duty on Fluoroelastomers (FKM) imported from China until February 26, 2026, following a review by the DGTR.

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