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...
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.
The principle Notification was published in the Gazette of India vide notification no. 12/97-Customs (N.T.), dated the 2nd April, 1997, [G.S.R. No. 193(E) dated the 2nd April, 1997] and was last amended by notification no. 23/2009-Customs (N.T.), dated the 27th February, 2009 [G.S.R. No. 139 (E), dated the 27th February, 2009].
The principal notification No. 20/2006-Customs, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 92(E), dated the 1st March, 2006 and was last amended by notification No. 130/2009-Customs, dated the 3rd December, 2009 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 859(E), dated the 3rd December, 2009.
55. All goods falling under heading 9801 covered under S. No. 400A of the Table annexed to the notification No. 21/2002-Customs, dated 1st March, 2002, published in the Gazette of India vide number G.S.R. 118 (E) dated 1st March, 2002
The principal notification No. 21/2002- Customs, dated the 1st March, 2002, was published in the Gazette of India, Extraordinary vide number G.S.R. 118 (E), dated the 1st March, 2002 and was last amended vide notification No. 126/2009- Customs, dated the 27th November, 2009, which was published in the Gazette of India, Extraordinary vide number G.S.R. 849(E), dated the 27th November, 2009.
For the purposes of this notification, “rate of exchange” applicable for the purposes of calculation of 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 sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for 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.
Whereas, in the matter of import of Cathode Ray Colour Television Picture Tubes (hereinafter referred to as the subject goods), falling under sub-heading 8540 11 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from, Indonesia (hereinafter referred to as the subject country), the designated authority, in its preliminary findings vide notification No. 14/15/2008-DGAD, dated the 30th December, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 30th December, 2008, has come to the conclusion that–
The Principal notification No. 117/2004-Customs, dated the 30th December, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 844(E), dated the 30th December, 2004.
Although the production capacity, production, and sales of the domestic industry have gone up and the profitability has become less negative during the POI vis-a-vis the base year, significant increase in import volumes at dumped prices has resulted in substantial price undercutting and price suppression. The situation of domestic industry continues to be vulnerable and dumped imports from the subject country continue to cause a substantial injury to the domestic industry. Should the present anti dumping duties be revoked, injury to the domestic industry is likely to continue and intensify.
Whereas, in the matter of import of all kinds of Synchronous Digital Hierarchy Transmission Equipment (hereinafter referred to as the subject goods), falling under sub-heading 8517 62 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from, People’s Republic of China (China PR) and Israel (hereinafter referred to as the subject countries), the designated authority, in its preliminary findings vide notification No. 14/2/2009-DGAD, dated the 7th September, 2009, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 7th September, 2009, has come to the conclusion that–