Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
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 : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
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 : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : The Court ruled that confiscation proceedings before Customs Authorities do not amount to prosecution before a judicial tribunal. ...
Custom Duty : Where an EPCG licence holder becomes incapable of fulfilling export obligations due to unavoidable circumstances such as SARFAESI ...
Custom Duty : CESTAT Chennai held that unsigned invoices, unauthenticated e-mails, and uncorroborated statements were insufficient to reject tra...
Custom Duty : The Tribunal held that a medicine containing Ergotamine was merely a preparation and not “Ergotamine and its salts” under Sche...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Custom Duty : The Central Government has amended Notification No. 62/2022-Customs to prescribe a 0% Basic Customs Duty on all goods falling unde...
Custom Duty : CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionera...
Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...
Custom Duty : Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 071500719...
Custom Duty : CBIC has directed Customs field formations not to seek FTP clarifications directly from DGFT. The new mechanism aims to ensure con...
For the purposes of this notification, rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
Notification No. 36 /2010-Customs – Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.107/2008-Customs, dated the 6th October, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 718 (E), dated the 6th October, 2008, namely:-
to exercise the powers and discharge the duties conferred or imposed on the Deputy Commissioner of Custom (Imports) / Assistant Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Uttam Trading Company, Bhatinda and others, issued vide, DRI F.No. 856(22) LDH/2006/Pt-VIII/166-169, dated the 20th January, 2010, by the Additional Director, Directorate General of Revenue Intelligence, Ludhiana Regional Unit, Ludhiana.
for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s J. Universal Impex, Jodhpur and others, issued vide, F.No. 840/DRI/JPR/19-XVI/2009/Pt./1791, dated the 18th December, 2009, by the Additional Director General, Directorate General of Revenue Intelligence, Delhi Zonal Unit, New Delhi.
for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Metro Impex, New Delhi and others, issued vide, DRI F.No. 23/48/2006-DZU, dated the 25th March, 2008, by the Additional Director General, Directorate General of Revenue Intelligence, Delhi Zonal Unit, New Delhi.
common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Additional / Joint Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Liberty Industries, 198, 1st Phase, Model Town, Bhatinda, issued vide, DRI F.No. 856(22) LDH/2006/Pt-VII/35-38, dated the 4th January, 2010, by the Additional Director, Directorate General of Revenue Intelligence, Ludhiana Regional Unit, Ludhiana.
Notification No. 21 / 2010-Customs (N.T.), for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s. Bhambri Printing Press, A-18/2, Naraina Industrial Area, Phase-II, New Delhi and others, issued vide, DRI F.No. 23/20/2007-DZU/Pt.III/1444-1475, dated 25th February, 2009, by the Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit, New Delhi.
The Central Board of Excise and Customs (CBEC) has issued a very useful Circular (number 6/2010-Cus dated March 19, 2010) re-iterating its earlier instructions that rebate of excise duty paid on goods supplied from domestic tariff area (DTA) to a special economic zone (SEZ) should be granted under Rule 18 of the Central Excise Rules, 2002.
rebate under Rule 18 is admissible when the supplies are made from DTA to SEZ. The Circular also lays down the procedure and the documentation for effecting supply of goods from DTA to SEZ, by modifying the procedure for normal export. Clearance of duty free material for authorised operation in the SEZ is admissible under Section 26 of the SEZ Act, 2005 and procedure under Rule 18 or Rule 19 of the Central Excise Rules is followed to give effect to this provision of the SEZ Act, as envisaged under Rule 30 of the SEZ Rules, 2006.
NOTIFICATION No. 35/2010-CUSTOMS-M/s. Kodak (China PR) Graphic Communications Company Ltd., (Producer / Exporter from China PR) has requested for review in terms of rule 22 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 in respect of exports made by them, and the designated authority, vide new shipper review notification No. 15/13/2009-DGAD dated the 8th January, 2010, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 8th January, 2010, has recommended provisional assessment of all exports of the subject goods made by the said M/s. Kodak (China PR) Graphic Communications Company Ltd., (Producer / Exporter from China PR) till the completion of the review;
