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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 6018.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 7786.00

Import Duty on Silver

Indian Customs Holidays

< December 2020 >
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H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

D.A. Rates

Effective Dates DA Rates
01.01.2020    21%
01.07.2019    17%
01.01.2019    12%
01.07.2018    9%
01.01.2018    7%
01.07.2017    5%
01.01.2017    4%
01.07.2016    2%
01.01.2016    0%

Rates of Dearness Allowance

Rates of Interest on GPF

Effective Dates Interest Rates
01.07.2019 07.90%
01.10.2018 08.00%
01.01.2018 07.60%
01.07.2017 07.80%
01.04.2017 07.90%
01.04.2016 08.10%
01.04.2013 08.70%

Rates of Interest on GPF

Referencer for GST Acts 2020
(Second Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time.

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Referencer for Air Customs Officers
(Second Edition)

A Complete Collection of All the Government of India’s & CBIC's Orders on the Clearance of International Passengers and Baggage at Airports and Seaports
Now on sale at www.Amazon.in

Buy or Read for Free an updated Kindle Edition

Referencer for Import Docks Officers
(First Edition)

An Exhaustive Collection of All the Government of India’s, CBIC's and Local Commissionerate's Orders on the Clearance of Containerized Cargo Imported at Docks, CFSs and ICDs
Now on sale at Amazon Kindle Store

Buy or Read for Free a Kindle Edition (Vol-I)

Buy or Read for Free a Kindle Edition (Vol-II)

Goods and Services Tax (CGST, IGST & UGST) - Notifications, Circulars & Instructions
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1. 

Rescinds Notification 76/2020-Central tax dated 15.08.2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 13.11.2020]
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2. 

Thirteenth amendment (2020) to the CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 13.11.2020]
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3. 

Implements e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 10.11.2020]
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4. 

Extends the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 10.11.2020]
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5. 

Rescinds Notification 76/2020-Central tax dated 15.08.2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 10.11.2020]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2020-Cus.V; Dated 27.11.2020]
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2. 

Front Axle Beam and Steering Knucles meant for heavy and medium commercial vehicles - Review in the matter of continuation of anti-dumping duty on imports of ‘Front Axle Beam and Steering Knucles meant for heavy and medium commercial vehicles’ falling under tariff items 7326 1910, 7326 1990, 7326 9099, 8708 5000, 8708 9900, originating in or exported from China PR, imposed vide notification No. 49/2015-Customs (ADD), dated the 21st October, 2015 [G.S.R. 802(E)].
[Notifications (ADD): F.No. 354/118/2009-TRU (Pt-II); Dated 27.11.2020]
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3. 

Clarifications on Exports of Gems and Jewellery through Courier mode.
[Board's Circulars: F.No. 455/03/2020-Cus.V; Dated 27.11.2020]
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4. 

Fluoroelastomers (FKM) - Review in the matter of continuation of anti-dumping duty on imports of ‘Fluoroelastomers (FKM)’ falling under tariff items 3904 50 90, 3904 69 10, 3904 69 90 and 3904 90 90, originating in or exported from China PR, imposed vide notification No. 6/2019-Customs (ADD), dated the 28th January, 2019 [G.S.R. 52(E)].
[Notifications (ADD): F.No. 354/10/2019-TRU; Dated 27.11.2020]
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5. 

All Fully Drawn or Fully Oriented Yarn/Spin Draw Yarn/Flat Yarn of Polyester - Review in the matter of continuation of anti-dumping duty on All Fully Drawn or Fully Oriented Yarn/Spin Draw Yarn/Flat Yarn of Polyester, falling under chapter 54, originating in, or exported from People’s Republic of China and Thailand imposed vide notification No. 51/2015-Customs (ADD) dated the 21st October, 2015 [G.S.R. 804(E)].
[Notifications (ADD): F.No. 354/29/2009-TRU (Pt-II); Dated 26.11.2020]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) order 2020 dated 13th Nov.,2020- procedure for filing of declaration by the eligible declarant in the UT of J & K and UT of Ladakh and its verification thereafter, etc.
[Board's Circulars: F.No. 267/78/2019/CX-8-Pt-III; Dated 14.11.2020]
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2. 

Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors.
[Notifications (Tariff): F.No. 605/04/2019-DBK (Vol.I); Dated 21.10.2020]
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3. 

Procedure for referring Technical/Legal issues under the Central Excise & Service Tax for clarification/comments.
[Board's Instructions: F.No. 116/22/2020-CX.3; Dated 19.10.2020]
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4. 

Appointment of Special Adjudicators - Appointment of Common Adjudicating Authority by CBIC.
[Notifications (Non-Tariff): F.No. 116/54/2019-CX.3; Dated 05.10.2020]
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5. 

Circular on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Amends Circular No. 1071/4/2019-CX.8.
[Board's Circulars: F.No. 267/78/2019/CX.8-Pt.III; Dated 29.05.2020]
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Service Tax - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Provisions in the Cenvat Credit Rules, 2004 regarding reversal of credit.
[Board's Circulars: F.No. 137/32/2014-Service Tax; Dated 05.07.2019]
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2. 

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016.
[Board's Circulars: F.No. 137/3/2016-Service Tax(Part-I); Dated 21.05.2019]
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3. 

Directs the service tax payable under section 66B of the Finance Act, 1994 (32 of 1994), on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, in the said period, but for the said practice, shall not be required to be paid.
[Notifications: F.No. 137/14/2018-Service Tax; Dated 06.03.2019]
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4. 

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC).
[Board's Circulars: F.No. 354/321/2018-TRU; Dated 15.01.2019]
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5. 

Directs the service tax payable under section 66B of the Finance Act, 1994, on the services by way of granting of "right of way" by "local authorities", as defined in sub-section (7) of section 3 of the Indian Telegraph Act, 1885, in the period commencing on and from the lst day of July, 2012 and ending with the 30th day of June, 2017, but for the practice, shall not be required to be paid.
[Notifications: F.No. 137/12/2018-Service Tax; Dated 30.11.2018]
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Others - C.B.I.C. Orders on Promotions, Transfers, etc.
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1. 

Grant of Non-Functional Up-gradation to 3 officers in the grade of Principal Commissioner of Customs & Central Excise.
[Promotions & Transfers: F.No. A-32012/09/2020-Ad.II; Dated 26.11.2020]
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2. 

Posting / Transfer in the grade of Assistant Commissioner and Commissioner of Customs & Central Excise.
[Promotions & Transfers: F.No. A-22011/06/2020-Ad.II; Dated 24.11.2020]
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3. 

Arrangement of link officer for the post of Commissioner (Coordination) and JS (Admin) in CBIC.
[Promotions & Transfers: F.No. A-22011/08/2019-Ad.II; Dated 24.11.2020]
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4. 

DO Letter from the Chairman.
[Service Matters: F.No. 40/CH(IC)/2020; Dated 23.11.2020]
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5. 

Appointment of Shri Gaurav Masaldan, IRS as Joint Secretary (Customs) in the Central Board of Inderect Taxes and Customs.
[Promotions & Transfers: F.No. A-12026/03/2020-Ad.II; Dated 18.11.2020]
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Discussion Board - Member's Feedback, Queries & Replies
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22-10-2020

Sir,

In terrms of rule 6 of Baggage Rule, 2016, A person who is engaged in a profession abroad or transferring residence to India shall on retun, be allowed clearance free of duty in addition to what he is read more »

News & Views - Articles Written by Prominent Members
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NCCD IN FIXATION OF BRAND RATE DUTY AND DRAWBACK.

15-08-2020

The Central Board of Indirect Taxes and Customs (CB.I. & C.) has clarified vide Instruction No. 5/2020-Cus., dated 12-05-2020 [2020 (372) E.L.T. (T18)] that the incidence of National Calamity Contingent Duty (NCCD), Samir Kumar Sinha where applicable, is required to be factored into the read more »

Latest News - From Newspaper Headlines
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With 'Operation Kruger', Mumbai DRI Busts Major Inter-continental Racket of Drug Smuggling.

28-11-2020

Acting on an intelligence tip-off, officials of DRI Mumbai intercepted a parcel which had arrived from South Africa to a hub of a Mumbai-based international courier company.

In a planned operation codenamed 'Kruger', which lasted for over seven days, the Directorate of Revenue Intelligence read more »

CVC concerned at prolonged delay in filing of property returns by officials.

26-11-2020

Commission asks them to complete the exercise latest by November 30 or face disciplinary action

The Central Vigilance Commission (CVC) has expressed “deep concern” over a prolonged delay in filing of property returns by government officials and has directed them to complete the read more »

India is losing Rs 75,000 cr in taxes per year due to tax abuse by MNCs, evasion by individuals, says report.

22-11-2020

The State of Tax Justice report said $10.3 billion, or 0.41 percent of the country's $3 trillion GDP, is lost in taxes every year due to global tax abuse

New Delhi: India is losing over $10.3 billion (about ?75,000 crores) in taxes every read more »

Latest News - Newspaper Reports on Corruption
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CBI Conducts Raids in Pune, Mumbai, Delhi after FIR against Deputy Commissioner of Customs.

26-11-2020

Pune, November 26, 2020: The Central Bureau of Investigation (CBI) has today conducted searches at eight places including Mumbai, Pune and Delhi at the premises of public servants and private persons including Importer & Custom Broker which led to the recovery of cash of Rs nine lakh read more »

Latest Judgements - SC Judgements on Service Matters
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19-08-2019

BHARAT SANCHAR NIGAM LTD AND OTHERS Vs. PRAMOD V SAWANT AND ANOTHER

Service Matter - It is trite law that employees of PSUs are not entitled to protection u/s 197 of CrPC as public servant - Hence question of sanctions against appellants nos 3 & 4 by treating them as public servant does not arise since they were absorbed into the main appellant company (PSU).

Case Law »
01-03-2019

SANJAY JAIN Vs. NU TECH CORPORATE SERVICE LTD & ORS

Service Matter - Adverse remarks - Petitioner the Deputy Commissioner of Income Tax - During the assessment, the petitioner made certain adjustments in the refunds due to the assessee - In appeal before the jurisdictional division bench of the HC the adjustments were set aside - The court made certain adverse remarks against the petitioner and issued directions - Directions included adverse entry in the ACR and denial of promotion - Since, directions were issued without specific notice to the petitioner and were wholly unnecessary having regard to the lis remarks and directions are expunged.

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