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...
The principal notification was published in the Gazette of India vide notification No.62/94-Customs (N.T.), dated the 21st November, 1994 (S.O.No.829 (E), dated the 21st November, 1994 and was last amended by notification No.02/2008-(N.T.) – CUSTOMS, dated the 11th January, 2008 (S.O. No.79 (E), dated the 11th January, 2008).
In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.45/2008 (NT)-CUSTOMS, dated the 28th May, 2008 vide number S.O. 1245(E), dated the 28th May, 2008
The matter has been examined in the Board. For the purpose of ensuring uniformity in practice and also to prevent misuse of the facility, the aforesaid instructions issued vide Board’s Circular No.68/95-CUS., dated 15.06.1995 and Circular No.132/95-CUS., dated 22.12.1995 regarding entrusting the specified functions to the Commissioners are being reiterated. However, it is clarified that in case of 100% EOUs, the licensing u/s 58 and grant of permission for in-bond manufacturing facility u/s 65 of the Customs Act, 1962 shall continue to be considered and decided by Assistant Commissioner of Customs or Deputy Commissioner of Customs.
The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 485(E), dated the 16th July, 2007 and was last amended by notification vide number G.S.R.770 (E), dated the 13th December, 2007.
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 Custom House, Nhava Sheva, Mumbai to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs, (Preventive), Custom House, Central Revenue Building, The Mall, Amritsar, for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Shri Ram Agro Chemical Private, Limited, Tohana, District-Fatehabad, Haryana-125120, issued vide DRI F.No. 23/15/06-DZU/2963-2971 dated the 17th May, 2007 by the Additional Director General, Directorate General of Revenue Intelligence, Delhi Zonal Unit, Delhi.
for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s NICO Extrusion Private Limited, Survey No 678/1/3, Plot No 4, Bhilad-Silvassa Main Road, Naroli, Silvassa, Dadar and Nagar Haveli (U.T.) and others issued vide, F.No. DRI/SRU/INV-15/2006, dated the 31st March, 2008, by the Additional Director General, Directorate of Revenue Intelligence, Ahmedabad Zonal Unit, Ahmedabad.
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 Central Excise, Jaipur-I to act as a common adjudicating authority to exercise the powers.
For the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Airport Authority of India, Rajiv Gandhi Bhawan, Safdarjung Airport, New Delhi-110003 issued vide, F.No. 23/121/2007-DZU/521, dated the 31st January, 2008, by the Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit, New Delhi.
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. 67/2008-Customs (N.T.), dated, the 3rd June, 2008 (S.O. 1285 (E) dated 3rd June, 2008).
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 62/2007-Customs, dated the 3rd May, 2007, published in the Gazette of India Part II, Section 3, Sub-section (i) vide number G.S.R. 325(E) of the same date, except as respects things done or omitted to be done before such rescission.
