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...
Notification No. 183 / 2009-Customs (N.T.) In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Inland Container depot, Tughlakabad, New Delhi to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on,-
Whereas in the matter of import of Sodium Nitrite (hereinafter referred to as the subject goods), falling under sub- heading 2834 1010 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, People’s Republic of China (hereinafter referred to as the subject country or China PR), the designated authority in its preliminary findings vide notification No. 39/1/99-DGAD dated the 6th April, 2000, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 6th April, 2000 had come to the conclusion that
Whereas, in the matter of import of Flax Fabric (hereinafter referred to as the subject goods), falling under sub-heading 5309 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs Tariff Act), originating in, or exported from, People’s Republic of China and Hong Kong(hereinafter referred to as the subject countries) and imported into India, the designated authority in its preliminary findings vide notification No.14/08/2008-DGAD dated the 17th February, 2009, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 17th February, 2009, had come to the conclusion that-
Notification No. 141/2009 – Customs In exercise of the powers conferred by sub-sections (1) and (2) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 13, 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 74/2009-Customs, dated the 22nd June, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.438(E), dated the 22nd June, 2009, except as respect things done or omitted to be done before such rescission.
The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 36/2001 – Customs (N.T.), dated, the 3rd August, 2001 (S. O. 748 (E), dated, the 3rd August, 2001) and was last amended vide Notification No. 176/2009-Customs (N.T.), dated, the 30th November, 2009 (S. O. 3059 (E) dated 30th November, 2009).
Notification No. 182/2009 – Customs (N. T.)- In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N. T.), dated, the 3rd August 2001, namely: –
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.
In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Bangalore to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the following adjudicating authorities mentioned in column (3) of the Table below in respect of the Show Cause Notices in column (2) of the Table for the purpose of adjudicating the matters relating to the Show Cause Notices pertaining to M/s. Gemplus India Private Limited, Bangalore and others, issued by the Additional Director General, Directorate of Revenue Intelligence, Zonal Unit, Bangalore.
Chennai for the purpose of adjudicating the matters relating to Show Cause Notice issued vide F.No. S/IV/24/2006, dated 27th February, 2009, pertaining to M/s. Sun Microsystems and others issued by the Additional Director General, Directorate General of Revenue Intelligence, Bangalore.
for the purpose of adjudicating the matters relating to Show Cause Notices pertaining to M/s. Monte International and others issued vide, DRI F.No. 23/31/2003-DZU/2622-34, dated the 26th May, 2008 and DRI F.No. 23/31/2003-DZU/557, dated the 27th February, 2009 respectively, by the Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit, New Delhi.