Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : The circular permits unloading of returned export cargo and cancellation of Shipping Bills under special conditions. Export incent...
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 : 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 : A show cause notice was issued proposing reclassification, recovery of differential duty under section 28(4) of the Customs Act, a...
Custom Duty : The authority held that webcams and video conferencing devices facilitate transmission and reception of voice and images, making t...
Custom Duty : The authority ruled that a cable drum tracking device must be classified under tariff heading 8526 because its principal function ...
Custom Duty : The Authority declined to rule on a revised pricing formula for imports from a related entity and directed that the matter be exam...
Custom Duty : CESTAT Chennai held that export benefit cannot be denied unilaterally by the Customs authorities. Thus, unilateral denial of DEPB ...
Custom Duty : The government amended Notification 45/2025-Customs to include SBER Bank in List 14. Imports linked to this entry are allowed only...
Custom Duty : CBIC clarified that fees for amendment or cancellation of export documents may be waived when changes arise due to circumstances b...
Custom Duty : CBIC introduced a temporary customs procedure allowing export cargo returning to India due to Strait of Hormuz disruptions to be h...
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...
A show cause notice was issued proposing reclassification, recovery of differential duty under section 28(4) of the Customs Act, and imposition of penalties. Additional Director General confirmed the demand, ordered recovery of duty with interest, and imposed penalties including a penalty on Manager of the appellant company. Aggrieved, appellant filed the present appeals.
The government amended Notification 45/2025-Customs to include SBER Bank in List 14. Imports linked to this entry are allowed only for domestic consumption between 25 June 2025 and 31 March 2026.
The authority held that webcams and video conferencing devices facilitate transmission and reception of voice and images, making them classifiable under CTH 8517 rather than as accessories of computers.
The authority ruled that a cable drum tracking device must be classified under tariff heading 8526 because its principal function is GPS-based location tracking, with communication and sensors treated as ancillary features.
The Authority declined to rule on a revised pricing formula for imports from a related entity and directed that the matter be examined by the Special Valuation Branch.
CESTAT Chennai held that export benefit cannot be denied unilaterally by the Customs authorities. Thus, unilateral denial of DEPB benefits by Customs authority not justifiable. Accordingly, appeal is allowed and order is set aside.
CBIC clarified that fees for amendment or cancellation of export documents may be waived when changes arise due to circumstances beyond the exporter’s control. The relaxation applies to disruptions such as cancelled vessels or logistics issues.
The circular permits unloading of returned export cargo and cancellation of Shipping Bills under special conditions. Export incentives will be blocked or recovered where applicable.
CESTAT Bangalore held that revocation of a Customs Broker license is a harsh penalty that requires clear proof of involvement in fraud. In the absence of such evidence, the tribunal set aside the license revocation but retained a penalty.
The Tribunal found that the importer had sought first-check examination and the Chartered Engineers report confirmed the declared description of goods. As a result, allegations of mis-declaration and consequent penalties were held unsustainable.
