Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
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Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...
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Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...
Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...
Custom Duty : CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold...
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Custom Duty : Delhi HC orders release of Rolex watch, criticizes Customs for relying on standard waiver forms, citing lack of due process in det...
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Custom Duty : Disha Realcon and SM Niryat had exported iron ore fines whose Fe content was below 58% under some Shipping Bills and iron ore fine...
Custom Duty : Notification No. 12/2025-Customs revises tariff values for crude palm oil, gold, silver, and more under the Customs Act, effective...
Custom Duty : CBIC clarifies that AIR duty drawback should not be denied based on non-duty paid inputs. Field formations must follow Circular No...
Custom Duty : The Ministry of Finance issues a corrigendum to Notification 26/2024-CUSTOMS (ADD), clarifying details on Textured Toughened Glass...
Custom Duty : India imposes a 20% countervailing duty on saccharin imports from China for five years to prevent subsidization and protect domest...
Custom Duty : The Ministry of Finance issues Notification 15/2025-Customs, amending Notification 50/2017. Changes impact S.No. 551 and 555, effe...
You are aware that as per the decision taken by the Government, DGFT issued Public Notice No.62 dated 17.2.2003 notifying revised DEPB rates incorporating the element of SAD and such revised rates are made effective from 1.4.2002.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and in supercession of the notification of the Government of India in the Ministry of Finance & Company Affairs (Department of Revenue) No.25/2003-NT-Customs, dated the 26th March, 2003.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of Customs Act, 1962 (52 of 1962) and in supercession of the notification of the Government of India in the Ministry of Finance & Company Affairs (Department of Revenue) No.24/2003-NT-Customs, dated the 26th March, 2003.
I am directed to invite your attention to the Board’s Circular No.128/95, dated 14th December, 1995 which has prescribed a set of guidelines on the undertaking to be given by the custodian before being appointed as custodian of ICDs/CFSs/EPZs.
The matter has been examined by the Board. It has been decided that the administrative control of ICDs/CFSs would be with the territorial Commissioners of Customs. However, where an ICD/CFS does not fall within the territorial jurisdiction of any Commissioner of Customs, the territorial Commissioner of Central Excise will have administrative control over it.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Air Cargo Complex, IGI Airport, New Delhi, to act as Commissioner of Customs, Ahmedabad for the purpose of adjudicating the matters relating to Show Cause Notices pertaining to M/s. KDH International, 2646-49 Bank Street, Karol Bagh, New Delhi and M/s. Monika Overseas, F-1/5 Model Town, Delhi, issued vide DRI.F.No.50D/95/99-CI, dated the 11th February, 2003 by the Additional Director General, Directorate of Revenue Intelligence, ‘D’ Block, I.P.Estate, I.P.Bhavan, New Delhi.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Kandla to act as Commissioner of Customs, Chennai, or, as the case may be, Commissioner of Customs (Imports), Mumbai, for the purposes of adjudicating the matters relating to Show Cause Notices issued vide No. DRI/AZU/INV-12/2000, dated, the 9th August, 2002 by Additional Director General, Directorate of Revenue Intelligence, New Delhi, No. DRI/AZU/INV-12/2000/Mumbai, dated, the 27th August, 2002, by Additional Director General, Directorate of Revenue Intelligence, Mumbai and No. DRI/AZU/INV-12/2000/Kandla, dated, the 27th August, 2002, by the Additional Director General, Directorate of Revenue Intelligence, Mumbai, to M/s. Adani Exports Limited, Asia Home, Swastik Char Rasta, Ahmedabad.
The principal notification No. 15/2002-Customs (N.T.), dated the 7th March, 2002 was published in the Gazette of India Extraordinary Part II, Section 3, sub-section (i), dated the 7th March, 2002 under G.S.R. No. 171 (E) and was amended vide notification No. 36/2002-Cus. (N.T.), dated the13th June, 2002, published in the Gazette of India Extraordinary Part II, Section 3, sub-section (i), dated the 13th June, 2002.
The matter has been examined further. It has now been decided that the request for waiver of interest in case of re-export of capital goods may be considered favourably, if on clearance, such goods would not be installed, commissioned and used due to the facts that the goods were found defective or sub-standard, and therefore unfit for usage.
As regards Special Economic Zones, the administrative control would continue to be with the jurisdictional Commissioner of Customs. Further, in case of new Special Economic zone that are likely to come up in future, the administrative control shall be exercised by the jurisdictional Commissioner of Customs.
