FININ2MIN CUSTOMS

Customs Instruments, Circulars and Orders Repository

Instrument hierarchy, legal effect, jurisdiction, supersession and evidence controls.

28 July 2026CA Nikhil GuptaCONTROLLED REPOSITORY
Published analytical guide - official law remains controlling.

Customs Act, 1962

Section-level current/historical/omitted concordance

CONTROLLED GUIDE

Customs Tariff Act, 1975

Charging/trade-remedy/schedule master

CONTROLLED GUIDE

Tariff-rate and exemption notifications

Item/date/condition/sunset chain

CONTROLLED GUIDE

Non-tariff notifications

Rules, regulations, appointments, exchange rates and procedure

CONTROLLED GUIDE

CBIC Customs circulars

Authority, subject, operative period and withdrawal/supersession

CONTROLLED GUIDE

CBIC instructions

Administrative guidance subject to Act/rules/judgments

CONTROLLED GUIDE

Commissionerate/local procedure

Local operational control; direct local instrument required

CONTROLLED GUIDE

Supreme Court

Binding nationwide; paragraph anchors and later history

CONTROLLED GUIDE

Jurisdictional High Court

Binding within jurisdiction; conflict/later history

CONTROLLED GUIDE

CESTAT

Tribunal precedent; bench/jurisdiction/appeal history

CONTROLLED GUIDE

DGTR finding

Investigation outcome; not final customs levy

CONTROLLED GUIDE

MoF trade-remedy notification

Final duty scope/rate/period

CONTROLLED GUIDE

DGFT notification/public notice/trade notice

FTP/ITC(HS)/HBP and operational changes

CONTROLLED GUIDE

ICEGATE advisory

Dated portal procedure only

CONTROLLED GUIDE

Delegated legislation

Enabling provision and amendment chain

CONTROLLED GUIDE

CAAR

Applicant/facts/question-specific and appeal/status control

CONTROLLED GUIDE

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.