Stay updated on custom duty notifications for changes in import/export regulations, tariffs, and trade facilitation measures. Get the latest updates on duty exemptions, preferential trade agreements, and compliance requirements through custom duty notifications.
Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...
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 circular permits unloading of returned export cargo and cancellation of Shipping Bills under special conditions. Export incent...
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 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 : Government initiatives, including PLI schemes and export missions, support resilience and growth in textile and apparel exports de...
Custom Duty : Notification 45/2025 merges 31 previous customs notifications into a single reference, continuing most exemptions and simplifying ...
Custom Duty : CAAR Mumbai refused to entertain an advance ruling application on roasted areca nuts after noting that the classification issue ha...
Custom Duty : CAAR Mumbai rejected an advance ruling application after holding that the classification issue relating to roasted areca nuts had ...
Custom Duty : The Customs Authority for Advance Ruling held that the classification dispute concerning roasted betel and areca nuts had already ...
Custom Duty : CAAR Mumbai held that imported elevator parts lacking guide rails, structural supports, and enclosure systems could not be classif...
Custom Duty : The Customs Authority for Advance Rulings held that classification of roasted areca nuts under Heading 2008 had already been concl...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
Custom Duty : CBIC has updated customs tariff values for gold, silver, palm oil, soybean oil, and brass scrap through Notification No. 46/2026-C...
Custom Duty : CBIC extended the validity of multiple customs circulars issued under Section 143AA until 30 June 2026 because of ongoing maritime...
The principal notification No.12/97-CUSTOMS (N.T.), dated the 2nd April,1997 was published in the Gazette of India, Extraordinary Part-II, section 3, sub-section(i), vide G.S.R.193(E) dated the 2nd April,1997 and last amended by notification No. 1/2004-CUSTOMS (N.T.) dated 2nd January,2004, published in the Gazette of India, Extraordinary Part-II, section 3, sub-section(i), vide G.S.R. 4(E) dated the 2nd January, 2004.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002, namely.
In exercise of the powers conferred by sub-section (1) of section 9A read with sub-section (6) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), and sub section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of Government of India in the Ministry of Finance (Department of Revenue) No. 81/1998, dated the 27th October, 1998.
In exercise of the powers conferred by sub-section (1) of section 9A read with sub-section (6) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), and sub section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue).
The principal notification No. 12/97-CUSTOMS (N.T), dated the 2nd April,1997,was published in the Gazette of India, Extraordinary Part-II,section3, sub-section (i), vide G.S.R 193 (E) dated the 2nd April,1997 and was last amended vide notification No.1/2004-CUSTOMS (N.T.), dated the 2nd January, 2004.
It may be mentioned that the amending notification does not in any way alter the scope of the existing notification and is only in the nature of correction of spelling. The benefit of conecessional rate of duties as applicable, may not be denied on this account and pending cases, if any, may be disposed off accordingly.
It necessary to recommend the imposition of provisional anti dumping duty on import of such Flexible Slabstock Polyol , originating in, or exported from the subject countries.The anti-dumping duty imposed under this notification shall be effective upto and inclusive of the 19th day of July, 2004, and shall be payable in Indian currency.
The Principal rules were published in the Gazette of India vide notification No.51/88-Cus.(NT), dated the 18th July, 1988 [GSR 800(E), dated 18th July, 1988] and last amended by Notification No.41/2001-Cus. (N.T.), dated 7.9.2001 [ GSR 652 (E), dated 7.09.2001].
The principal notification No.21/2002-Customs dated the dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, vide G.S.R.118 (E), dated the 1st March, 2002,and was last amended by notification No.18/2004-Customs, dated the 12th January, 2004 [G.S.R. 20 (E), dated the 12th January, 2004].
Recently the Central Board of Excise and Customs issued a circular, Circular No. 4/2004 dt. 16-01-2004 [2004 (163) ELT T29], saying that conversion of Shipping Bills from free Shipping Bill to drawback Shipping Bill or from one export incentive scheme to other should not be encouraged. The said circular imposes conditions which have made it almost impossible to attain such conversion. In this context, the present paper seeks to examine the relevant legal provision for such conversion under the Customs Act, 1962, and propriety and legality of such circular.
