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 ...
The Gauhati High Court held that Customs could not invoke Sections 110 and 111 of the Customs Act without material establishing the foreign origin of the seized areca nuts. The Court ruled that mere suspicion cannot substitute the statutory requirement of “reason to believe.”
CESTAT held that although Customs rightly rejected the declared transaction value, the re-determination of value was invalid because Rule 8 was applied without following the mandatory sequential valuation rules. Only the duty demand relating to leather straps was sustained.
CESTAT held that once shipping bills were assessed and Let Export Orders were issued, customs authorities could not subsequently modify those assessments without following the statutory remedies. The Tribunal consequently set aside the denial of DEPB benefits and related demands.
The Gujarat High Court held that Customs could not introduce new allegations and evidence through a corrigendum after the adjudication hearing had concluded. It directed the authority to decide the original show cause notice without considering the corrigendum.
Where an ECIR based on an earlier predicate offence had already resulted in search and seizure proceedings and no fresh incriminating material subsequently emerged, the Enforcement Directorate could not justify arrest under Section 19 PMLA by merely incorporating another FIR through an addendum and relying on substantially the same allegations.
CESTAT held that purchase invoices, GST returns, stock registers, and job work challans sufficiently established lawful ownership of the seized gold. The Tribunal ruled that the burden under Section 123 of the Customs Act had been discharged, making confiscation and penalties unsustainable.
CESTAT Kolkata held that penalties under Sections 112(a) and 114AA could not be imposed where the importer submitted all relevant documents, including an emission certificate from an authorized agency. The Tribunal ruled that failure to identify any deficiency during assessment was attributable to Customs, not the importer.
CESTAT Kolkata held that the actual user condition imposed through a DGFT Public Notice could not be enforced against imports under a transferable post-export DFIA. The Tribunal allowed the exemption and directed issuance of a certificate for revalidation of expired DFIAs.
Customs Zones must appoint senior officers to ensure seamless coordination and priority clearance of pollution response equipment during Oil and HNS spill incidents. The initiative strengthens India’s emergency preparedness for marine pollution events.
CBIC has designated a common adjudicating authority for multiple customs show cause notices involving related noticees. The notification aims to ensure consistent and coordinated adjudication under the Customs Act, 1962.
