Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : The new rules increase duty-free allowances by 50% and shift gold jewellery to a weight-only system, replacing value caps under th...
Custom Duty : The FAQs explain revised Baggage Rules, 2026, enhancing duty-free limits, simplifying transfer of residence, and clarifying passen...
Custom Duty : Budget 2026 introduces focused GST fixes and sweeping Customs reforms. The key takeaway is simplification, export competitiveness,...
Custom Duty : Budget 2026 shifts customs policy from layered exemptions to clearer tariff rates embedded in the schedule. The key takeaway is im...
Custom Duty : The Budget shifts multiple exemptions into the Customs Tariff, simplifying compliance without raising effective duties. The change...
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 : The Budget proposes reducing customs duty on all dutiable personal imports from 20% to 10%. The key takeaway is direct relief for ...
Custom Duty : The Tribunal held that customs authorities cannot discard the declared export price without valid reasons or evidence. Transaction...
Custom Duty : The tribunal ruled that confiscation and penalties were not justified because the Chartered Engineer’s certificate confirmed tha...
Custom Duty : The Tribunal held that once the Order-in-Original is set aside, the penalty imposed under that order cannot survive independently ...
Custom Duty : Once the earlier Order-in-Appeal determining assessee s entitlement to drawback had attained finality and was accepted by the Depa...
Custom Duty : The Authority allowed withdrawal of the application since regulations permit applicants to withdraw requests anytime before an adv...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : Notification 24/2026 substitutes revised tariff values for palm oil, soya oil, brass scrap, gold and silver under Section 14(2) of...
Custom Duty : The notification substitutes revised tariff value tables for edible oils, precious metals and areca nuts. While tables are formall...
Custom Duty : The CBIC amended Notification 36/2001 under Section 14(2) of the Customs Act by substituting tariff tables. However, tariff values...
Custom Duty : The Ministry of Finance has amended Notification 77/2023 to revise drawback figures for specific tariff items under Chapter 71. Th...
The Tribunal held that customs authorities cannot discard the declared export price without valid reasons or evidence. Transaction value supported by invoices and BRC must normally be accepted.
The tribunal ruled that confiscation and penalties were not justified because the Chartered Engineer’s certificate confirmed that the imported goods matched the importer’s declaration.
The Tribunal held that once the Order-in-Original is set aside, the penalty imposed under that order cannot survive independently and must depend on the outcome of fresh adjudication.
Once the earlier Order-in-Appeal determining assessee s entitlement to drawback had attained finality and was accepted by the Department, the Commissioner (Appeals) in a subsequent proceeding could not reopen or revisit the issue of eligibility for drawback while examining the consequential order.
The Authority allowed withdrawal of the application since regulations permit applicants to withdraw requests anytime before an advance ruling is pronounced.
CAAR Mumbai rejected an advance ruling request on roasted areca nuts, holding that the classification issue had already been decided by the Madras High Court and no new facts were presented.
The authority refused to admit an advance ruling request on roasted areca nuts because the classification issue had already been decided by the Madras High Court. The ruling reiterates that applications cannot be entertained when courts have already settled the question.
The authority declined an advance ruling request on roasted areca nut classification after noting that the issue had already been decided by the Madras High Court, leaving no scope for reconsideration.
Madras High Court directed provisional release of detained second-hand MFDs, following earlier orders in similar cases. Release is subject to conditions and final adjudication.
The Madras High Court held that issuance of show cause notice under Section 124 of the Customs Act is mandatory before confiscation of goods. Even alleged waiver by the importer cannot override statutory and natural justice requirements.
