Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
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 : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
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 : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
CAAR Delhi held that both Air Start and Air Conditioning Units, designed exclusively for aircraft servicing, are classifiable under Heading 8807 as aircraft parts, not general machinery.
CAAR Delhi held that decorative PVC, PS, and PU wall panels used for interior decoration are classifiable under Heading 3921 as plastic sheets, not builders’ ware under Heading 3925.
CAAR Delhi held that SFP and similar transceiver modules are integral parts of network equipment, not standalone machines, and thus qualify for classification under 8517 79 90 with nil BCD under Notification No. 57/2017-Customs.
CESTAT Delhi held that photography flashlights which produces a flash for a very short duration are classifiable under Customs Tariff Heading 9006 99 00 and not under 9405 40 10. Accordingly, Principal Commissioner cannot discard order of Commissioner (A) and Joint Commissioner to reclassify the goods.
Madras High Court held that benefit of exemption under Notification No. 46/2011-Cus. dated 01.06.2011 not admissible without a valid ASEAN-India Free Trade Area [AIFTA] certificate. Accordingly, appeal of department allowed.
CBIC mandates online processing of Look Out Circulars via the LOC portal, discontinuing manual or email requests from March 1, 2024.
The CBIC October 2025 newsletter details the revival of the S-CORD anti-smuggling platform, a 10.488 kg gold smuggling bust by DRI, and a customs seizure of 2,200 misdeclared drones.
CESTAT Bangalore held that goods imported and cleared to industrial consumers are not leviable to MRP based assessment under section 4A of the Central Excise Act, 1944. Accordingly, appeal is allowed and impugned order set aside.
CESTAT Chennai held that DGCEI appointed as officers of Customs and hence authorize to demand differential duty in terms of section 28 of the Customs Act, 1962 during the material period and there was no infirmity in the SCN.
CAAR Mumbai classifies imported bamboo pulp paper products and wooden tableware under relevant HSN codes, clarifying distinction between finished and stock items.
