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 : Tribunal ruled that interest liability extends to the full duty adjudged under Section 28, regardless of whether payment is made t...
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 : 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 (Seaport-Export), Chennai to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs, Cochin for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s B.M.Shah Corporation, Number 24, Narayana Mudali Street, Chennai – 600079 and anothers issued vide, DRI F.No. VIII/26/194/2007-DRI, dated the 18th December, 2007, by the Additional Director General, Directorate of Revenue Intelligence, Zonal Unit, Chennai.
Exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Mumbai, Maharashtra, for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s B.S.Enterprises, 48D, Muktaram Babu Street, Kolkata – 700007 and another vide, DRI F.No. 294/KOL/APP/2006/Pt.1247-1248, dated the 31st March, 2008, by the Additional Director General, Directorate General of Revenue Intelligence, Kolkata Zonal Unit, Kolkata.
the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s New Hosiery Impex Private Limited, 38 A Kansaripara Road, Bhowanipore, Kolkata – 700 025 and others issued vide, DRI F.No. 187/KOL/APP/2007/1116-1125, dated the 26th June, 2008, by the Additional Director General, Directorate of Revenue Intelligence, Kolkata Zonal Unit, Kolkata.
In the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.29/2009-Customs (N.T), dated the 17th March, 2009, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii),vide S.O. 745 (E), dated the 17th March, 2009 at page no. 2.
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 Customs House, Nhava Sheva, Raigad, Maharashtra to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs (Preventive commissionerate), C.R.Building, The Mall, Amritsar for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s Ganesh Agro, 7-8, Focal Point, Sangrur and others issued vide, F.No. 856/5/LDH/2006/2115-2122, dated the 29th September, 2007, by the Additional Director General, Directorate of Revenue Intelligence, Regional Unit Ludhiana, 51-D, Sarabha Nagar, Ludhiana.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) read with sub-section (1) of section 5 of the said Act, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, No.31/2000-Customs (N.T.), dated the 9th May, 2000, except as respect things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby appoints the officers specified in column (2) of the Table below as the officers of Customs having jurisdiction over the areas mentioned in column (4) and of the rank specified in the corresponding entry in column (3) of the said Table, namely.
The Commissioner of Customs may, subject to the provisions of these regulations, suspend or revoke the approval granted to the Customs Cargo Service provider subject to the observance of procedure prescribed under regulation 12 and also order for forfeiture of security, if any, for failure to comply with any of the provisions of the Act and the rules, regulations, notifications and orders made thereunder.
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. 22/2009-Customs (N.T.), dated, the 27th February, 2009 (S. O. 564 (E) dated 27th February, 2009).
It has been brought to the notice of the Board that some of the Customs field formations are not charging the levy of National Calamity Contingent Duty (NCCD) on the basis of Maximum Retail Price (MRP) / Retail Sale Price (RSP) of the Cellular / Mobile phones.
Where despite the goods having been cleared on payment of customs duty as assessed under Heading 85.44 (which was supported by the order of the Commissioner (Appeals) the DRI searched the premises of the assessee and threatened that unless the differential duty payable under Heading 90.01 was paid, the directors and employees of the assessee would be arrested and the consignments confiscated HELD passing severe strictures that:
