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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


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 342 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 4572 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

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...

May 13, 2026 7770 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 741 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 1092 Views 1 comment Print


Latest News


India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 285 Views 0 comment Print

₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 441 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2541 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 618 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1608 Views 0 comment Print


Latest Judiciary


Article 20(2) Inapplicable as Customs Proceedings Are Not Criminal Prosecutions: SC

Custom Duty : The Court ruled that confiscation proceedings before Customs Authorities do not amount to prosecution before a judicial tribunal. ...

June 10, 2026 99 Views 0 comment Print

EPCG Export Failure due to SARFAESI Auction: CESTAT waives Interest & Penalty, upheld duty demand

Custom Duty : Where an EPCG licence holder becomes incapable of fulfilling export obligations due to unavoidable circumstances such as SARFAESI ...

June 10, 2026 114 Views 0 comment Print

CESTAT Sets Aside Customs Demand as Undervaluation Allegations Lacked Admissible Evidence

Custom Duty : CESTAT Chennai held that unsigned invoices, unauthenticated e-mails, and uncorroborated statements were insufficient to reject tra...

June 9, 2026 102 Views 0 comment Print

CESTAT Sets Aside Customs Broker Penalty as Ergotamine Preparation Not Covered Under NDPS Schedule-B

Custom Duty : The Tribunal held that a medicine containing Ergotamine was merely a preparation and not “Ergotamine and its salts” under Sche...

June 9, 2026 63 Views 0 comment Print

Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...

June 8, 2026 204 Views 0 comment Print


Latest Notifications


Nil Customs Duty on Goods Under Tariff Item 26020010 under India Australia ECTA

Custom Duty : The Central Government has amended Notification No. 62/2022-Customs to prescribe a 0% Basic Customs Duty on all goods falling unde...

June 10, 2026 147 Views 0 comment Print

Common Adjudicating Authority Appointed for SVB SCNs – Koinone Polytech

Custom Duty : CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionera...

June 10, 2026 93 Views 0 comment Print

Common Adjudicating Authority Appointed in ViewSonic SVB Case

Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...

June 6, 2026 132 Views 0 comment Print

Hewlett SVB Matter Referred for Common Adjudication of Multiple SCNs

Custom Duty : Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 071500719...

June 5, 2026 102 Views 0 comment Print

CBIC Bars Direct DGFT References to Ensure Uniform FTP Interpretation

Custom Duty : CBIC has directed Customs field formations not to seek FTP clarifications directly from DGFT. The new mechanism aims to ensure con...

June 4, 2026 198 Views 0 comment Print


Notification extends advance ruling scheme to certain category of residents

August 20, 2009 325 Views 0 comment Print

Public sector company” shall have the same meaning as assigned to it in clause (36A) of section 2 of the Income-tax Act, 1961 ( 43 of 1961); resident” shall have the same meaning as is assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 ( 43 of 1961).

Use of duty free raw material for capital goods manufactured within EOU for captive use-reg

August 19, 2009 1018 Views 0 comment Print

The issue has been examined. It is viewed that there may not be any difficulty in allowing duty free import/domestic procurement of raw materials common for the manufacture/production of finished goods as well as for the manufacture of capital goods for use within the unit. The usage of inputs, imported or procured domestically, for manufacture of finished goods is allowed as per Standard Input Output norms (SION) [condition (d) (I) (ii) of opening paragraph of notification No. 52/2003-Cus dated 31.03.2003].

Amends Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997

August 18, 2009 553 Views 0 comment Print

In pursuance of sub-rule (1) of rule 11 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government hereby extends the period upto and inclusive of 18th day of November, 2009 for submission of final findings on safeguard investigation concerning imports of Linear Alkyl Benzene into India.

Amends Notification No. 36/2001-Customs Duty (N. T.), Dated: 03.08.2001

August 13, 2009 499 Views 0 comment Print

Under Secretary to the Government of IndiaNote: – 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. 103/2009-Customs (N.T.), dated, the 31st July, 2009 (S. O. 1870 (E) dated 31st July, 2009).

CESTAT cannot dismiss an appeal when a writ application thereto is pending before a high court

August 12, 2009 630 Views 0 comment Print

A Calcutta High Court judgment today held that Customs, Excise, Service Tax Appellate Tribunal (CESTAT) cannot dismiss an appeal when a writ application thereto is pending before a high court. The order gave much awaited relief to many appellants whose applications and pleas were pending before the CESTAT

Notification No. 121/2009-Customs (N.T.), Dated: 06.08.2009

August 6, 2009 448 Views 0 comment Print

forthe purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s. Kalinga Commercial Corporation, Plot No. C-112 HIG Housing Board Colony, Baramunnda, Bhubneswar – 1 and others, issued vide, DRI F.No. 55/KOL/APP/2008/PT/KCC dated 08th May, 2009, by the Additional Director General, Directorate of Revenue Intelligence, Kolkata Zonal Unit, Kolkata.

Notification No. 120/2009-Customs Duty (N.T.), Dated: 06.08.2009

August 6, 2009 400 Views 0 comment Print

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 (Import), Jawaharlal Nehru Port Trust, Nhavato act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs (Import), New Custom House, Ballard Pier, Mumbai for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s GSF Collections Manufacturers, Musafirkhana, Sabu Siddique Road, B/H Radio Backbay, Masjid Bunder (W), Mumbai – 400 003 and others issued vide, F.No. DRI/MZU/C/INV-19/2008-09, dated the 26th May, 2009, by the Additional Director General, Directorate of Revenue Intelligence, Mumbai Zonal Unit, Mumbai.

Notification No. 119/2009-Customs Duty (N.T.), Dated: 06.08.2009

August 6, 2009 355 Views 0 comment Print

for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s. Innovative Printers Products Private Limited, GIDC, Village: Zak, District: Gandhinagar (Gujrat) and others, issued vide, F.No. DRI/AZU/INV-06/2008 dated 28th May, 2009, by the Additional Director General, Directorate of Revenue Intelligence, Zonal Unit, Ahmedabad.

Notification No. 118/2009-Customs Duty (N.T.), Dated: 06.08.2009

August 6, 2009 376 Views 0 comment Print

for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s. Deep Overseas, AH-2 Line, Room Number 11, Cheetah Camp, Trombay, Mumbai – 400 088 and others, issued vide, F.No. DRI/MZU/NS/INV-20/08-09 dated 26th February, 2009, by the Additional Director General, Directorate of Revenue Intelligence, Nhava Sheva Unit, Nhava Sheva, Raigad, Maharashtra.

Notification No. 117/2009-Customs Duty (N.T.), Dated: 06.08.2009

August 6, 2009 349 Views 0 comment Print

1. the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad, Maharashtra; 2. the Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai; and 3. the Additional / Joint Commissioner of Customs (Import), Sahar Air Cargo Complex, Sahar, Andheri (East), Mumbai

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