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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 14-09-2024

Value of 10gm Gold ($ 819.00 x 84.90) = Rs. 69533.00
Basic Customs Duty (5.00%) = Rs. 3477.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 695.00
Social Welfare Surcharge (10%) = Rs. 417.00
Total Duty on 10gm Gold = Rs. 4589.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 14-09-2024

Value of 1kg Silver ($ 937.00 x 84.90) = Rs. 79551.00
Basic Customs Duty (5.00%) = Rs. 3978.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 796.00
Social Welfare Surcharge (10%) = Rs. 477.00
Total Duty on 1kg Silver = Rs. 5250.00

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

< September 2024 >
SunMonTueWedThuFriSat
25262728293031
123456R
891011121314
RH1718192021
22232425262728
293012345
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
01-04-2020 07.10%
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%
01-10-2016 08.00%
01-04-2016 08.10%

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
see more »

1. 

Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 11-09-2024] read more »
2. 

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 11-09-2024] read more »
3. 

Clarification on availability of input tax credit in respect of demo vehicles.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 11-09-2024] read more »
4. 

Clarification in respect of advertising services provided to foreign clients.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 11-09-2024] read more »
5. 

Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit.
[CGST Instructions: F.No. GST/INV/Instructions/2023-24; Dated 14-08-2024] read more »

Customs - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Extends the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.12.2024. to impose export duty of 20% on exports of Onions (HS 0703 10); to change rates of BCD and AIDC on crude and refined edible oils.
[Notifications (Tariff): F.No. 190354/145/2024-TRU; Dated 13-09-2024] read more »
2. 

Extending export related benefits for exports made through courier mode.
[Board's Circulars: F.No. 455/08/2022-Cus.V; Dated 12-09-2024] read more »
3. 

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 12-09-2024] read more »
4. 

RescindS Notification No. 26/2011-Customs, dated 01.03.2011.
[Notifications (Tariff): F.No. 190354/72/2024-TRU; Dated 06-09-2024] read more »
5. 

Appointment of Common Adjudicating Authority i.r.o. M/s D K Biopharma Pvt. Ltd.
[Notifications (Non-Tariff): F.No. 437/01/2023-Cus.IV; Dated 05-09-2024] read more »

Central Excise - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Amends Notification No. 10/2022-Central Excise, dated the 30th June , 2022 to exempt export of Petrol and Diesel from the RIC when exported to Bhutan.
[Notifications (Tariff): F.No. 190354/257/2023-TRU; Dated 02-09-2024] read more »
2. 

Amends Notification No. 04/2022-Central Excise, dated the 1 30th June , 2022 to exempt export of Petrol and Diesel from the Special Additional Excise Duty when exported to Bhutan.
[Notifications (Tariff): F.No. 190354/257/2023-TRU; Dated 02-09-2024] read more »
3. 

Amends Notification No. 18/2022-Central Excise, dated the 19th July, 2022 to exempt export of ATF from the Special Additional Excise Duty when exported to Bhutan.
[Notifications (Tariff): F.No. 190354/257/2023-TRU; Dated 02-09-2024] read more »
4. 

Amends notification No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 30-08-2024] read more »
5. 

Amends Notification No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 16-08-2024] read more »

Service Tax - C.B.I.C. Notifications, Circulars & Instructions
see more »

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. 

Temporary attachment of IRS (C&IT) officers for the purpose of drawing their pay and allowances.
[Promotions & Transfers: F.No. A-22012/01/2023-Ad.II; Dated 12-09-2024] read more »
2. 

Placing services of Shri Srinivas B.C., IRS (C&IT: 2011) as Director (Auctions) [Deputy Secretary level] in Tobacco Board, Bengaluru under Department of Commerce on deputation basis.
[Promotions & Transfers: F.No. A-35017/45/2024-Ad.II; Dated 11-09-2024] read more »
3. 

DO Letter from the Chairman.
[Service Matters: F.No. 36/News Letter/CH(IC)/2024; Dated 09-09-2024] read more »
4. 

Placing services of Ms. Shaifali G. Singh, IRS (C&IT: 2008) as Director in GST Council Secretariat on deputation basis.
[Promotions & Transfers: F.No. A-35017/59/2024-Ad.II; Dated 05-09-2024] read more »
5. 

Office Order No. 160/2024 dated 04.09.2024- Grant of promotion to Shri Milind Purushottam Damle, Assistant Commissioner to the post of Deputy Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. C-18011/02/2017-Ad.II; Dated 04-09-2024] read more »

FT Policy - D.G.F.T. Notifications, Circulars, Notices, etc.
see more »

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.

read more »

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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Countervailing Duty (CVD) on Saccharin and Its Classification.

19-08-2024

1. As per the Notification No.04/2022-Customs (CVD) dated 21.10.2022, final Countervailing Duty (CVD) has been levied on import of Saccharine originating in or exported from Thailand. The said goods is specified in column (3) of the table of the said notification falling under tariff item 29251100 of read more »

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 »

Latest News - From Newspaper Headlines
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Gold smuggling racket busted at Mumbai Airport, 8 arrested.

14-09-2024

In the first case, the Customs officials intercepted three passengers travelling, one from Dubai and two from Madagascar

Mumbai Airport Commissionerate (Zone-III) has seized 7.46 Kilograms of gold valued at Rs. 5.11 crore from the Chhatrapati Shivaji Maharaj International (CSMI) Airport. Eight individuals, including read more »

Customs Preventive Delhi seizes gold weighing 6.438 Kg. from domestic passenger.

14-09-2024

Customs Preventive Delhi team headed by CC Mr. Satendra Vikram Singh, on the basis of information provided by NCTC pax and further developed by them, one passenger travelling by UK 802 dated 13.09.2024 from Bangalore to Delhi was intercepted and 6.438 Kg was recovered from him. The read more »

Revenue intelligence agency seizes smuggled gold worth Rs. 16.91 crore in Mumbai.

30-08-2024

A search of their baggage yielded 22.89 kg of smuggled gold in various forms, including melted gold bars, egg-shaped capsules, strips, and chains.

Mumbai: The Directorate of Revenue Intelligence (DRI) has arrested three individuals and confiscated foreign-origin smuggled gold valued at approximately Rs. 16.91 read more »

Customs seize Rs 1 cr worth gold, electronics at Kochi airport.

20-08-2024

Kochi: Cochin Customs officials seized gold and electronic equipment worth approximately Rs 1 crore from three individuals from Tamil Nadu at Cochin International Airport Ltd (CIAL) on Tuesday.

The arrested, identified as Syed, Nawas, and Jainullabadeen, are part of a smuggling gang and were read more »

Rogue Tax Officer, 3 Lawyers, 500 Firms - Big GST Heist Uncovered in Delhi.

13-08-2024

The fake firms generated invoices worth Rs 718 crore, i.e. fake purchases were made and business was only on paper, the probe, which was later transferred to the ACB, found.

New Delhi :  A rogue tax officer, a trio of lawyers and a read more »

Latest News - Newspaper Reports on Corruption
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GST Officers and CA arrested by CBI in Rs. 60 Lakh Bribery Scandal, Suspects Hawala Channels.

09-09-2024

All three individuals involved in the bribery were arrested and produced before the Special Court for CBI cases in Mumbai

The Central Bureau of Investigation (CBI) has arrested three individuals, including a Superintendent of CGST (Anti-Evasion) from the Mumbai West Commissionerate and CA during read more »

Karnataka High Court quashes corruption case against KIA customs official.

31-08-2024

It was alleged that Shafiullah demanded a bribe of Rs 30,000 from S Muthukrishna, a traveller, to clear the commercial goods he had brought along while returning from Bangkok on March 1, 2018.

Bengaluru: The High Court of Karnataka has quashed a corruption case 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 »