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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]
read more »

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]
read more »

Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Standard Operating Procedure for stepping up of Preventive Vigilance Mechanism by the jurisdictional CBIC field formations and to prevent flow of suspicious cash, illicit liquor, drugs/narcotics, freebies and smuggled goods during elections.
[Board's Instructions: F.No. CBIC-21/125/2021-INV-CUSTOMS-CBEC; Dated 23-03-2024]
read more »

2. 

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 »

3. 

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 »

4. 

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 »

5. 

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

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]
read more »

Others - C.B.I.C. Orders on Promotions, Transfers, etc.
see more »

1. 

Placing of services of Shri Deepankar Aron, IRS (C&IT: 1996) as Joint Secretary in Department of Chemicals & Petrochemicals under Central Staffing Scheme.
[Promotions & Transfers: F.No. A.35017/08/2024-Ad.II (Pt); Dated 21-03-2024]
read more »

2. 

Promotion to the grade of Joint Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/12/2024-Ad.II; Dated 20-03-2024]
read more »

3. 

Placing of services of 04 IRS (C&IT) officers as Deputy Director of Enforcement in Level-11 of pay matrix in the Directorate of Enforcement on deputation basis.
[Promotions & Transfers: F.No. A.35017/42/2023-Ad.II (Pt); Dated 20-03-2024]
read more »

4. 

Placing of services of Shri Ghanisht Yasu, IRS (C&IT: 2015) as Additional Superintendent of Police in National Investigation Agency (NIA) on deputation basis.
[Promotions & Transfers: F.No. A.35017/99/2022-Ad.II (Pt); Dated 20-03-2024]
read more »

5. 

DO Letter from the Chairman.
[Service Matters: F.No. 12/News Letter/CH(IC)/2024; Dated 18-03-2024]
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]
read more »

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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Review of Legal Provisions in The Matter of Conversion of Foreign Going Vessel from Foreign Run To Coastal Run.

22-03-2024

1. Last year Notification No. 50/2017-Cus., dated 30-06-2017 was amended vide Notification No. 60/2003-Cus., dated 19-10-2023 and a new S.No. 551A was inserted in the said notification. Details of S.No. 551A are as mentioned below: (Please see table printed at the end). 

read more »

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 »

Latest News - From Newspaper Headlines
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Delhi chief secretary sacks tax official for fake GST refund orders.

20-03-2024

Naresh Kumar dismissed a tax official for issuing Rs 14 crore illegal refund orders. The officer faces loss of benefits and job opportunities due to misconduct in approving refunds and allowing firm migrations without verification.

NEW DELHI: Chief secretary Naresh Kumar on Tuesday dismissed read more »

GST deputy commissioner Dhanendra Kumar Pandey arrested in Lucknow.

20-03-2024

Dhanendra Kumar Pandey suspended for taking Rs 2 lakh bribe. Ardam Data Services Pvt. Ltd. sought Rs 20 lakh refund. Export operations involved. Arrested at Commercial Tax Office, facing corruption act charges at Vigilance Police Station, Lucknow Sector.

LUCKNOW: A Deputy Commissioner of Goods read more »

Gold valued at Rs One crore seized from passengers at Bengaluru airport.

19-03-2024

Customs seized over 1.5kg of gold from multiple flyers arriving at Bengaluru Airport, employing similar concealment tactics.

BENGALURU: The Air Intelligence Unit of Bengaluru Airport Customs seized over 1.5 kilograms of gold worth nearly Rs One crore from four flyers, including one woman, arriving read more »

Hoodwinked customs authorities many times in the past, Indonesian woman arrested by DRI with Rs 50 crore Cocaine at Mumbai airport.

19-03-2024

According to sources, the DRI, based on specific intelligence, on Saturday intercepted Gina G Rahayu, after she arrived at the Chhatrapati Shivaji Maharaj International Airport in Mumbai from Addis Ababa via an Ethiopian airline.

The Directorate of Revenue Intelligence (DRI) Mumbai, arrested a 44-year-old read more »

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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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 »