Blog Archives

Anti-Dumping Duty on Imports of ‘Black Toner In Powder Form’

Seeks To Impose Anti-Dumping Duty On Imports Of ‘Black Toner In Powder Form’ Originating In Or Exported From China PR, Malaysia, And Chinese Teipei For A Period of 5 Years From The Date of Imposition of Provisional ADD, I.E. From 10th August 2020. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 5th March, 2021 […]

CBIC notifies river route of ‘Hoogly’ for Trade between India & Bangladesh

Notification in relation to Land Customs Stations and routes ‘the river route as per the Protocol on Inland Water Transit and Trade between India and Bangladesh connecting Tribeni (Bandel) in India to Bangladesh’ by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994.  GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification […]

Related person influence evidence required before review of declared price

Hanil Automotive India Pvt.Ltd. Vs Commissioner of Customs-III (CESTAT Chennai) The CESTAT Chennai has held that the declared prices cannot be reviewed without any evidence to the effect that the relation between the appellant and the foreign supplier has influenced the declared price or to the effect that there was a flow back of money […]

CVD/anti-subsidy duty rate for ‘Shandong Haohua Tire Co. Ltd.’- Reg.

Termination of New Shipper Review investigation for determination of individual countervailing/ anti-subsidy duty rate for M/s. Shandong Haohua Tire Co., Ltd., China PR (Producer) in the case of Anti-Subsidy duties imposed on New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks, originating in or exported from China PR.

CBIC Notifies Rate of Exchange of Foreign Currencies Wef 05.03.2021

CBIC notifies Rate of Exchange of Foreign Currencies against India Rupees wef 5th March, 2021, vide Notification No. 26/2021-Customs (N.T.), Dated: 4th March, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No. 26/2021–Customs (N.T.) New Delhi, dated the 4th March, 2021 13 Phalguna 1942 […]

Anti-Dumping duty on Phenol import from EU & Singapore extended till 07.06.2021

Seeks to further amend No. 6/2016-Customs (ADD), dated the 8th March, 2016 to extend the levy of Anti-Dumping duty on Phenol originating in or exported from European Union and Singapore, up to and inclusive of 7th June, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 3rd March, 2021 Notification No. 11/2021-Customs (ADD) G.S.R. 150(E).—Whereas, the […]

CRCL gets recognised as a RCL of World Customs Organisation

Ministry of Finance Central Revenues Control Laboratory gets recognised as a Regional Customs Laboratory (RCL) of the World Customs Organisation Posted On: 02 MAR 2021 Central Revenues Control Laboratory (CRCL), New Delhi, under the Central Board of Indirect Taxes & Customs, was today recognized as a Regional Customs Laboratory (RCL) of the World Customs Organisation […]

Measures for Streamlining of Customs Post Clearance Audit work

Half yearly meetings of customs Audit Commissionerate shall be convened by the ADG, DG (Audit), Mumbai to discuss the conduct of TBA. The meeting may deliberate upon topics such as including local risk parameters in the selection of BE/SB for TBA, increase or decrease in  the total number of bills selected for Audit, and the progress/pendency of TBA etc. All the officers are directed to provide their inputs for the said meeting within stipulated lime frame.

Warehousing / Bonded Movement under Customs Act, 1962 & Provisional Assessment

In This Article, We Will analyse various Provisions of Custom Laws in context to ‘Custom Bonded Warehousing, Warehousing/bonded movement under the Custom Act 1962, Provisional Assessment of duty, Claim of refund of customs duty, Procedures of clearance of goods for Home consumption, warehousing bond, Manufacture and other operation in warehouse, clearance of warehouse goods for […]

Regulation 10(n) of Customs Brokers Licensing Regulations not mandates physical verification

Transpeed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) Regulation 10(n) of Customs Brokers Licensing Regulations, 2018 requires the Customs Broker to verify the correctness of Importer/Exporter Code Number, Service Tax Identification Number, identity card of the client and functioning of the client at the declared address by using reliable, independent, authentic documents, data […]

Tariff Notification No. 25/2021-Customs (N.T.), Dated: 26.02.2021

Tariff Notification No. 25/2021-Customs (N.T.), Dated: 26.02.2021 in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seed, Areca nut, Gold & Silver – reg. Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 25/2021-CUSTOMS (N.T.) New Delhi, 26th February, 2021 S.O. 937 […]

Fruit pulp or fruit juice based drinks classifiable under CTH 22029920

The goods imported by assessee, such as, Big Cola, Big Orange Cola, Big Lemon etc., which they described as 'carbonated beverage with fruit juice' were neither carbonated beverage alone nor fruit juice alone gave the essential character of the products in question; both contribute to its essential character. The issue could not be resolved as per Rule 3(a) and 3(b) of the Rules of Interpretation and therefore resort was to be made to Rule 3(c). Since Customs tariff heading (CTH) 22029920 came last in the order, it prevails and the goods were classifiable under this heading.

Anti-Dumping duty on Melamine originating from China

Seeks to further amend notification No. 2/2016-Customs (ADD) dated 28th Jan, 2016 to extend the levy of Anti-Dumping duty on Melamine originating in or exported from China PR, up to and inclusive of 31st March, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 10/2021-Customs (ADD) New Delhi, 25th February, 2021 G.S.R.–(E). […]