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 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 : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...
Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
CESTAT Mumbai held that ‘Gun Shape Metal Cigarette Lighters’ are not liable for confiscation u/s. 111(d)/ 111(m) of the Customs Act, 1962 since ‘cigarette lighters’ of gun shape remain as lighters by its functioning and not as replica of arms as defined u/s. 69A of the Weapons Act, 1990.
CESTAT Mumbai held that mis-classification/ mis-declaration of goods merely on the basis of statement of importer not justifiable as department failed to discharged burden of proof with proper evidence. Accordingly, appeal allowed in favour of appellant.
The Delhi High Court has directed the Commissioner of Customs to consider the re-export of a gold chain and wire detained without a Show Cause Notice.
The Delhi High Court rules that a passenger’s non-appearance for appraisal does not excuse Customs from the six-month deadline to issue a Show Cause Notice for seized goods, including gold.
Delhi High Court permitted the petitioner to pursue a customs duty appeal before CESTAT by depositing 50% of the required pre-deposit. The case involves two containers with differing seizure circumstances.
Delhi HC emphasized that waivers on pre-printed forms do not constitute informed consent, and personal hearing is mandatory. The Customs Department cannot detain bona fide baggage beyond statutory limits.
Madras High Court held that verbatim reproduction of contents of show cause notice without independent reasoning for arriving at conclusion results into violation of principles of natural justice. Hence, matter remanded back to file of first respondent for fresh consideration.
CESTAT Mumbai held that double payment of amount of customs duty is only a deposit with government and hence question of applying limitation under section 27 of the Customs Act would not arise. Accordingly, order is set aside and appeal is allowed.
CESTAT Delhi held that interest u/s. 75A is payable at the rate specified in section 27A of the Customs Act from date after expiry of the period of one month of ‘let export order’ to date of payment of drawback. Accordingly, appeal allowed to that extent.
Assessee submitted that these invoices were genuine, shared with Exclusive Motors, and disclosed to investigators. They argued that Bentley had no role in the customs declarations filed in India and could not be blamed for the importer’s omissions.
