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- Direct Tax Laws
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- Expenditure-tax Act, 1987
- Expenditure-tax Rules, 1987
- Interest-tax Act, 1974
- Benami Transactions (Prohibition) Act, 1988
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- Indirect Tax laws
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- Customs Case Laws
- Statute - Acts and Rules
- Notifications and Circulars
- Exemption / Tariff Notifications
- Effective Exemption / Tariff Notifications - All
- Category wise Effective Exemption / Tariff Notifications
- Customs - Anti Dumping Duty Notifications
- Customs - Safeguard Duty Notifications
- Non Tariff (NT) Notifications
- Non Tariff (NT) Effective Notifications
- Customs - Circulars
- Rates and Classification
- Customs Board's Manual
- e-book - Spl. Duties
- Customs - Forms
- Foreign Trade Policy (FTP)
- Special Economic Zone (SEZ)
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Customs |
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a) |
Union list (only Central Government has power of legislation) |
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b) |
State list (only State Government has power of legislation) |
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c) |
Concurrent list (both Central and State Government can pass legislation). |
Article 246 of the Constitution of India gives the respective authority to Union and State Governments for levying tax. Customs duty is levied under Entry No. 83 of list 1 of the seventh schedule to the constitution of India.
Customs duty is levied on import and export of goods. Customs duty is governed by the provisions of Customs Act, 1962. Classification of goods and basic rates of customs duty have been prescribed under Customs Tariff Act, 1975. In addition, various additional customs duty, special additional customs duty (SAD), national calamity contingency duty (NCCD), anti dumping duty, safeguard duty etc. have been imposed on import of goods. These duties and cesses have been groped into Basic Rate of customs duty and other schedules on this portal.
Central Government has formulated various rules and regulations under customs including determination of origin of goods and baggage regulations.
Besides, basic rates in the customs tariff act, 1975 (CTA), various exemption and other notifications (tariff notifications and non tariff notifications) are issued to provide general exemption or conditional exemption for customs duty or to levy anti dumping duty / safeguard duties. With compilation of these notifications, we update the notifications regularly with the amendment notifications issued for this purpose. The updated and amended effective notifications can be located as: Currently effective Exemption / Tariff Notifications - All, Category wise Effective Exemption / Tariff Notifications and Effective non tariff notifications.
In addition, board issues various circulars and instructions from time to time.
Case Laws
Like any other taxation, in customs too, litigations are bound to happen and we try to cover maximum case laws as far as possible as pronounced by tribunal, high courts and Supreme Court of India.
(We wish that you would find this section useful. Any discrepancy or error may please be brought to our notice for correction.)
 
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