Category: Excise/Custom
CBIC prescribes procedures for return of export cargo from international waters due to closure of the Strait of Hormuz where the vessel has landed at an Indian port other than the original port of departure Return of export cargo from international waters due to closure of the Strait …
CBIC prescribes procedure for handling of returning export cargo from international waters due to closure of the Strait of Hormuz and waiver of levy of additional fee CBIC has considered the representations received from field formations indicating that, due to the closure of the Strait of Hormuz and …
High Court has awarded interest @ 12% p.a. on excessive excise duty refunded after twelve years after petitioners was compelled to deposit it. In a recent judgment, Rajasthan High Court has awarded interest @ 12% p.a. on the excise duty refunded after twelve years to compensate for the …
CBIC extends export incentives to shipments through Postal Export Bills from 15th January 2026 The Central Board of Indirect Taxes and Customs (CBIC) has extended export-related benefits under the Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and …
Mushroom growing apparatus cannot be classified as ‘agricultural machinery’ under Customs Tariff Heading 8436. In a recent judgment, Hon’ble Supreme Court has held that mushroom growing apparatus cannot be classified as ‘agricultural machinery’ under Chapter Heading 8436 under Customs Tariff. ABCAUS Case Law Citation:4977 (2026) (01) abcaus.in SC …
CBIC has issued a Standard Operating Procedure (SoP) for wearing Body Cam by Custom officers responsible for Baggage Clearance According to Instruction issued in this regard, CBIC has stated that aligning with the international best practices it has been decided to prescribe Body Worn Cameras (BWC) for baggage …
Entire manufacturing process though by distinct units relevant for exemption from excise duty on account of manufacture without aid of power. In a recent judgment, Hon’ble Supreme Court has held that entire manufacturing process of conversion of grey fabrics into cotton fabrics though by distinct units is to …
Before staying CESTAT order the High Court should have framed the substantial questions of law and thereafter could have passed the stay order. In a recent judgment, Hon’ble Supreme Court has held that before staying order of CESTAT the correct course to be followed by the High Court …
CBIC issues guidelines regarding Revision of Entries post Clearance under section 18A of the Customs Act 1962 Under Section 18A, inserted vide the Section 93 Finance Act, 2025 providing a facility of revision of entry(ies) already made in relation to the goods, after customs clearance has been given. …
FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments CBIC has issued Notification No. 45/2025-Customs dated 24.10.2025 which supersede 31 customs exemption notifications and prescribes effective rates of customs duty, IGST and compensation cess for goods imported into India. Also Notification No. 44/2025-Customs has been …
