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 : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Custom Duty : The Tribunal held that ledger entries and computer records recovered from a third party were insufficient to establish liability u...
Custom Duty : The Tribunal found no merit in Customs’ objections relating to classification, labelling and port restrictions for the purpose o...
Custom Duty : CESTAT Bangalore held that Air Velocity 2700 was correctly classified under CTH 8517 6260 after examining its functional character...
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...
Custom Duty : The government has continued countervailing duty on textured tempered glass imports from Malaysia after finding that removal of th...
Custom Duty : Notification 20/2026-Customs grants customs duty and AIDC concessions on specified imports from Oman, including TRQ benefits, from...
CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices capable of transmitting and receiving voice and data in wireless networks fall under CTI 85176290.
CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemption. The Tribunal upheld the duty demand, extended limitation period, and penalties.
The Tribunal held that ledger entries and computer records recovered from a third party were insufficient to establish liability under Section 112(b). Independent corroborative evidence was necessary to sustain the penalty.
The Tribunal found no merit in Customs’ objections relating to classification, labelling and port restrictions for the purpose of provisional release. The appeal was dismissed and release of the goods was ordered.
CESTAT Bangalore held that Air Velocity 2700 was correctly classified under CTH 8517 6260 after examining its functional characteristics. The Tribunal found that its role in receiving, synchronizing, and routing signals supported the importer’s classification.
Commissioner of Customs (Preventive) Vs Abhishek Mundhra (CESTAT Kolkata) The Revenue challenged an Order-in-Appeal that had set aside the confiscation of 15 kg of gold bangles/strips and 1,754.29 grams of silver granules, as well as penalties imposed on various noticees. The case originated from a DRI operation based on intelligence alleging that gold smuggled from […]
The Tribunal set aside a penalty under Section 114(iii) after finding no evidence that the Customs Broker knew of or participated in the alleged overvaluation of export goods. The ruling emphasizes that penalties require proof of involvement or abetment.
CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings involving the same noticee. The Chennai Import Customs Commissionerate will conduct the adjudication.
The Tribunal ruled that failure to meet export obligations under the EPCG Scheme does not automatically justify confiscation where there is no diversion or misuse of capital goods.
The Tribunal held that a customs refund claim cannot be rejected merely because the Chartered Accountant certificate was not in the suggested format. It ruled that procedural format deficiencies alone do not justify denial of refund.
