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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


What is AEO Certification and How It Benefits Businesses?

Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...

February 20, 2025 1206 Views 0 comment Print

Ekal Anubandh | Single Unified Multi-Purpose Electronic Bond

Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...

February 19, 2025 1107 Views 1 comment Print

Special Valuation Branch under customs & Its Role in Related Party Valuation

Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...

February 18, 2025 1452 Views 2 comments Print

Streamlined Electronic Customs Refund Processing Updates

Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...

February 18, 2025 510 Views 0 comment Print

Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...

February 13, 2025 396 Views 0 comment Print


Latest News


Reduction of Import Duties/Taxes on Life-Saving Drugs for Rare Diseases

Custom Duty : Learn about import duty exemptions on life-saving drugs for rare diseases, including GST benefits, applicable conditions, and proc...

March 16, 2025 177 Views 0 comment Print

Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 312 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 2355 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 1098 Views 0 comment Print

Explanatory Memoranda to Customs & Central Excise Notifications

Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...

February 1, 2025 483 Views 0 comment Print


Latest Judiciary


Customs Broker not responsible if client fails to inform authorities post moving to new premises

Custom Duty : CESTAT Delhi held that responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveilla...

March 26, 2025 2361 Views 0 comment Print

Customs Officer not empowered to modify FOB value of goods: CESTAT Delhi

Custom Duty : CESTAT Delhi held that FOB value is the transaction value and customs officer has no right to interfere/ modify the FOB value of t...

March 26, 2025 126 Views 0 comment Print

Classification of Heat Sinks for Washing Machines & Refrigerators PCBs: CAAR Ruling

Custom Duty : Analysis of heat sink classification under Indian Customs Tariff for washing machines & refrigerators, based on the CAAR Mumbai ru...

March 26, 2025 54 Views 0 comment Print

Digital Cinema Projector classifiable under CTH 8528: CAAR Mumbai

Custom Duty : Customs Authority for Advance Rulings, Mumbai, reviews the classification of digital cinema projectors under Indian customs law, a...

March 26, 2025 51 Views 0 comment Print

Notification no. 36/2021-Customs doesn’t have retrospective effect: CESTAT Delhi

Custom Duty : CESTAT Delhi held that Amendment Notification no. 36/2021-Customs dated 19.07.2021 cannot be said to be retrospective in nature. A...

March 26, 2025 42 Views 0 comment Print


Latest Notifications


SCMTR Implementation: Customs Extends Deadline

Custom Duty : Customs extends SCMTR transitional period to May 31, 2025, to allow stakeholders to comply with electronic filing requirements, av...

March 29, 2025 39 Views 0 comment Print

Procedure for Import/Export via Personal Carriage Issued

Custom Duty : CBIC outlines procedures for importing/exporting gems, jewellery, and samples via personal carriage, ensuring streamlined electron...

March 29, 2025 72 Views 0 comment Print

Customs Duty: Amendment to Notification No. 22/2022

Custom Duty : Finance Ministry amends Customs Notification 22/2022, effective April 1, 2025, through Notification 21/2025, altering Table I....

March 29, 2025 135 Views 0 comment Print

Notification No. 22/2025-Customs: Amendments in Import Duty

Custom Duty : Notification No. 22/2025-Customs modifies import duty rates for specified goods under Notification No. 25/2021. Effective from 28t...

March 29, 2025 75 Views 0 comment Print

Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2025

Custom Duty : CBIC amends Sea Cargo Manifest and Transshipment Regulations, extending deadlines for compliance. Effective from publication in th...

March 29, 2025 36 Views 0 comment Print


No Unfettered Cross-Examination Rights Under Customs Act Sec. 138(B): Delhi HC

February 13, 2025 105 Views 0 comment Print

Delhi High Court held that provisions of section 138(B) of the Customs Act doesn’t provide unfettered right in all cases for cross examination of relevant person. Accordingly, appeals are disposed of.

Delhi HC Orders 30% Bank Guarantee for Seized Goods Release

February 13, 2025 81 Views 0 comment Print

Delhi High Court held that imposition of condition in case of provisional release of seized goods is discretionary and hence directed furnishing of bank guarantee to the tune of 30% of the differential duty instead of 130%.

Baggage Rules doesn’t apply to jewellery worn in person: Madras HC

February 13, 2025 879 Views 0 comment Print

Madras High Court held that the Baggage Rule, 2016 will apply only to the baggage and not to the jewellery worn in person. Accordingly, petition is allowed and confiscation order quashed.

Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

February 12, 2025 312 Views 0 comment Print

The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility and exemption procedures.

Exemption notification Conditions Must Be Met for Excise Exemption: CESTAT Chennai

February 12, 2025 288 Views 0 comment Print

CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the conditions prescribed under the said beneficial Notification.

Communication modules are classifiable under CTI 8517 70 90: CESTAT Delhi

February 12, 2025 219 Views 0 comment Print

CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, differential duty and also interest and imposition of penalty u/s. 114A set aside.

Supreme Court Directs Mandatory E-Filing for Tax Appeals

February 10, 2025 1857 Views 0 comment Print

Supreme Court mandates e-filing for tax appeals in High Courts, ITAT, and CESTAT, aiming to streamline legal processes and reduce physical paperwork.

Classification of Medical Examination Rubber Gloves: CAAR Mumbai Ruling

February 10, 2025 261 Views 0 comment Print

CAAR Mumbai rules Medical Examination Rubber Gloves under subheading 4015.12 of the Customs Tariff Act, 1975, confirming classification for medical use.

Quick Lime Classifiable under CTH 25221000, not 28259090: CESTAT Hyderabad

February 9, 2025 192 Views 0 comment Print

CESTAT Hyderabad rules Quick Lime imported by Jindal Stainless correctly classified under CTH 25221000, not 28259090.

Delhi HC Directs Customs, DRI, DGGI & CGST to Develop Unified SOP for Timely Counsel Instructions

February 9, 2025 324 Views 0 comment Print

Delhi High Court raises concerns over delays in counsel instructions by Customs Department. Directs Customs, DRI, DGGI, and CGST to formulate a unified SOP ensuring prompt and efficient legal proceedings.

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