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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 16-03-2024

Value of 10gm Gold = Rs. 58290.00
Basic Customs Duty = Rs. 5829.00
Agri. Infra. and Devel. Cess = Rs. 2914.00
Social Welfare Surcharge = Rs. 874.00
Total Duty on 10gm Gold = Rs. 9618.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 16-03-2024

Value of 1kg Silver = Rs. 67754.00
Basic Customs Duty = Rs. 6775.00
Agri. Infra. and Devel. Cess = Rs. 3388.00
Social Welfare Surcharge = Rs. 1016.00
Total Duty on 1kg Silver = Rs. 11179.00

Silver Price Silver Price

Import Duty on Silver

Exchange Rates

Exchange Rates Exchange Rates

GST Revenue Collections

GST Revenue Collections GST Revenue Collections

GST Corner

Indian Customs Holidays

< March 2024 >
SunMonTueWedThuFriSat
252627282912
345R7R9
10111213141516
17181920212223
RR262728H30
R123456
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2024    50%
01-07-2023    46%
01-01-2023    42%
01-07-2022    38%
01-01-2022    34%
01-07-2021    31%
01-01-2021    (28%)
01-07-2020    (24%)
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%
(...) not paid on account of covid.

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 2021
(Third Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time and upto June 2021 alongwith caselaws soted chapter-wise.

Buy or Read for Free a Kindle Edition

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)

What's New?
View all the new documents added in the Referencer Library at a glance.

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

Notifies “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.
[CGST Notifications: F.No. CBIC-20001/1/2024-GST; Dated 22-02-2024]
read more »

2. 

Amends Notification No. 02/2017-CT dated 19th June, 2017.
[CGST Notifications: F.No. CBIC-20016/18/2023-GST; Dated 30-01-2024]
read more »

3. 

Notifies special procedure to be followed by a registered person engaged in manufacturing of certain goods.
[CGST Notifications: F.No. CBIC-20001/7/2023-GST; Dated 05-01-2024]
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4. 

Rescinds Notification No. 30/2023-CT dated 31 st July, 2023.
[CGST Notifications: F.No. CBIC-20001/7/2023-GST; Dated 05-01-2024]
read more »

5. 

Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu.
[CGST Notifications: F.No. CBIC-20006/1/2024-GST; Dated 05-01-2024]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amends notification No. 22/2022- Customs dated 30.04.2022, in order to notify third tranche of India-UAE CEPA.
[Notifications (Tariff): F.No. CBIC-190354/31/2023-TRU; Dated 15-03-2024]
read more »

2. 

Amends Notification No. 58/2021-Customs (N.T.), dated the 01.07.2021 under sub-section (2) of Section 151B of the Customs Act, 1962 to notify Agreement or Arrangement on Cooperation and Mutual Administrative Assistance (CMAA) in Customs Matter of India and with other Countries.
[Notifications (Non-Tariff): F.No. 15021/02/2019-ICD(CBEC); Dated 15-03-2024]
read more »

3. 

Amends No. 11/2018-Customs, dated the 2nd February, 2018, to exempt SWS on EVs imported under of the Ministry of Heavy Industries' Scheme to promote manufacturing of electric passenger cars in India.
[Notifications (Tariff): F.No. CBIC-190354/42/2024-TRU Section-CBEC; Dated 15-03-2024]
read more »

4. 

Prohibition for import of ferocious breeds of dog.
[Board's Instructions: F.No. 401/32/2024-Cus.III; Dated 15-03-2024]
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5. 

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. 467/01/2024-Cus.V; Dated 15-03-2024]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amends notification No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-03-2024]
read more »

2. 

Further amends No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 29-02-2024]
read more »

3. 

Amends No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 29-02-2024]
read more »

4. 

Further amends No. 04/2022-Central Excise, dated the 30th June, 2022, to increase the Special Additional Excise Duty on export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-02-2024]
read more »

5. 

Amends No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-02-2024]
read more »

Service Tax - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd.
[Orders: F.No. CBIC-110267/42/2023-CX-VIII SECTION-CBEC; Dated 04-05-2023]
read more »

2. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s A.K. Construction Co.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023]
read more »

3. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Hi-tech Equipment Services.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023]
read more »

4. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Subhash Earthmovers.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 04-05-2023]
read more »

5. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Alpesh Kumar Gokulbhai Patel.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 27-04-2023]
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Others - C.B.I.C. Orders on Promotions, Transfers, etc.
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1. 

Placing services of Shri Kumar Vivek, IRS (C&IT: 2014), Joint Commissioner, Delhi Customs Zone as Joint Director (Level-12 as per 7th CPC) in the Sixteenth Finance Commission on deputation basis.
[Promotions & Transfers: F.No. A.35017/11/2024-Ad.II (Pt); Dated 15-03-2024]
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2. 

Placing services of Shri Sridhar Das, IRS (C&IT: 2016), Deputy Commissioner, Bhubaneshwar GST & CX Zone as Under Secretary in the GST Council Secretariat on deputation basis.
[Promotions & Transfers: F.No. A.35017/95/2023-Ad.II (Pt); Dated 13-03-2024]
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3. 

Placing services of Ms. Bullo Mamu, IRS (C&IT: 2014) as Officer on Special Duty in Government of Arunachal Pradesh on deputation basis.
[Promotions & Transfers: F.No. A.35017/12/2024-Ad.II (Pt); Dated 13-03-2024]
read more »

4. 

Grant of Non- Functional Selection Grade (NFSG) to Shri Satnam Singh.
[Promotions & Transfers: F.No. A.32012/89/2023-Ad.II; Dated 12-03-2024]
read more »

5. 

Promotion of Shri Kailash Chandra Sharma to the grade of Joint Commissioner of Customs and Indirect Taxes on regular basis.
[Promotions & Transfers: F.No. C.18011/11/2022-Ad.II; Dated 12-03-2024]
read more »

FT Policy - D.G.F.T. Notifications, Circulars, Notices, etc.
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1. 

Amendment in para 5.15 of Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme.
[DGFT - Public Notices: F.No. ; Dated 29-09-2022]
read more »

2. 

Extension of HBP 2015-20
[DGFT - Public Notices: F.No. ; Dated 29-09-2022]
read more »

3. 

Procedure for Registration Certificate for Import of Fresh (green) Areca Nut from Bhutan without Minimum Import Price (MIP) condition
[DGFT - Public Notices: F.No. ; Dated 28-09-2022]
read more »

4. 

Extension for the period of exports of broken rice (HS code 1006 40 00) from 15th September, 2022 till 30th September, 2022 as mentioned in Notification No. 31 dt. 08.09.2022.
[DGFT - Notifications: F.No. ; Dated 20-09-2022]
read more »

5. 

Insertion of Para 2.52(d) under the Foreign Trade Policy in sync with RBI A.P.(DIR Series) Circular No. 10 dated 11th July 2022.
[DGFT - Notifications: F.No. ; Dated 16-09-2022]
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NB: Data compiled by Shri Dinesh Singh, Asst. Commissioner of Customs (Retd.), Mumbai

Discussion Board - Member's Feedback, Queries & Replies
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09-02-2024

Sir,

F. No. 137/14/2008-CX-4 dated 01.07.2011 whereby ad hoc exemption Order No 1/1/2011.

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07-07-2022

Sir,

As per section 111(o) of the Customs Act 1962, any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in read more »

News & Views - Articles Written by Prominent Members
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Organisational Restructuring of the CBIC and Review of the Indirect Tax Acts.

31-10-2023

1. As reported in the online portal www.zeebiz.com on 06.08.2023, the Central Board of Indirect Taxes and Customs (CBIC) is mulling a comprehensive restructuring of the organisation, set up 6 decades ago, to make it more effective and remove overlapping, if any, as many of its read more »

Classification of Goods under Customs Tariff.

13-12-2022

1. Introduction:

1.1. The important Customs related functions include the collection of Customs duties on imports and exports as per the Customs Act, 1962 and the Customs Tariff Act, 1975. In relation to collection of customs duties on imports and exports, goods are assessed read more »

Latest News - From Newspaper Headlines
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Revenue department seizes over 61 kg gold worth Rs 40 crore, 12 arrested.

14-03-2024

Under Operation ’Rising Sun’, the Directorate of Revenue Intelligence (DRI) busted a gold syndicate that was smuggling foreign-origin gold into India and arrested 12 people.

In Short -

Revenue department busts gold smuggling syndicate in operation 'Rising Sun'

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Six customs officials booked for ‘links’ with international drug cartel.

11-03-2024

Jalandhar police arrest 9 more drug peddlers in international cartel case, seize 22 kg opium. 6 customs officials also under investigation.

A week after the Jalandhar police commissionerate busted an international cartel smuggling drugs overseas through couriers, police arrested nine more alleged drug peddlers read more »

100 kgs of Hashish valued at Rs.110 crores and 876 kgs of dry Ganja, valued at Rs.1.05 crores seized by the Officers of Thiruchirappalli Customs Prev.

11-03-2024

On receiving information that huge quantities of Narcotic substances like Hashish & Ganja etc. are stored in a shed located in a prawn farm in Mimisal Village, Pudukottai District for being smuggled out of India to Sri Lanka. The officers of CIU, Tiruchirappalli Customs Preventive Commissionerate rushed read more »

Gold smugglers get creative to trick customs at Hyderabad airport.

04-03-2024

Hyderabad: Smugglers are adopting innovative ways to smuggle gold into India via airports and have even managed to hoodwink customs officials sometimes. However, officers from the department have been alerted to various tricks being employed and after studying tactics of smugglers, have increased their vigil at the read more »

Customs seize Karachi-bound consignment at Nhava Sheva port.

03-03-2024

Customs officials seized a dual-use consignment on a Karachi-bound ship at Nhava Sheva port, suspecting it could be used for Pakistan's nuclear programs.

Customs officials recently stopped a Karachi-bound merchant ship at Nhava Sheva port and seized a dual-use consignment on the suspicion that read more »

Latest News - Newspaper Reports on Corruption
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CBI ARRESTS TWO ACCUSED INCLUDING CGST ASSISTANT COMMISSIONER AND INSPECTOR ON ACCEPTING BRIBE OF Rs. 1.5 LAKH.

15-03-2024

CBI has today arrested an Assistant Commissioner and Inspector of CGST & CX, Div-1, Belapur, Navi Mumbai in a case of demanding and accepting bribe of Rs. 1.5 lakh from the complainant.

A case was registered against the accused Assistant Commissioner on a complaint. read more »

CBI Probes Misuse of Body Scanner X-ray at Mumbai Airport Amid Allegations of Extortion, Corruption: Report.

13-03-2024

The Central Bureau of Investigation (CBI) interrogated senior Mumbai Airport customs officials on Tuesday regarding the alleged misuse of body scanner X-ray machines for extortion and the illegal possession of contraband gold. There were concerns raised about the customs commissioner’s failure to take action despite a vigilance read more »

Latest Judgements - SC Judgements on Service Matters
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19/05/2023

UNION OF INDIA & ANR. Vs. M. SIDDARAJ

Service Matter - The issue raised in these appeals is squarely covered by a judgment rendered in Civil Appeal No. 2471 of 2023 decided on 11.04.2023 titled as Director (Admn. And HR) KPTCL and Others Vs.C.P. Mundinamani and Others (2023) SCC Online SC 401 - The issue being same, the present civil appeals also stand disposed of in terms of the aforesaid judgment - All the intervention applications are allowed and the intervenors shall also be entitled to the same relief.

Case Law »
11-04-2023

THE DIRECTOR (ADMN. AND HR) KPTCL & ORS. Vs. C.P. MUNDINAMANI & ORS.

Service Matter - The Division Bench of the High Court has rightly directed the appellants to grant one annual increment which the original writ petitioners earned on the last day of their service for rendering their services preceding one year from the date of retirement with good behaviour and efficiently. We are in complete agreement with the view taken by the Division Bench of the High Court. Under the circumstances, the present appeal deserves to be dismissed and is accordingly dismissed.

Case Law »