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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 31-10-2024

Value of 10gm Gold ($ 891.00 x 84.85) = Rs. 75601.00
Basic Customs Duty (5.00%) = Rs. 3780.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 756.00
Social Welfare Surcharge (10%) = Rs. 454.00
Total Duty on 10gm Gold = Rs. 4990.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 31-10-2024

Value of 1kg Silver ($ 1109.00 x 84.85) = Rs. 94099.00
Basic Customs Duty (5.00%) = Rs. 4705.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 941.00
Social Welfare Surcharge (10%) = Rs. 565.00
Total Duty on 1kg Silver = Rs. 6211.00

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

< November 2024 >
SunMonTueWedThuFriSat
27282930311R
R456R89
1011121314H16
17181920212223
R252627282930
1234567
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-07-2024    53%
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 of various doubts related to Section 128A of the CGST Act, 2017.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 15-10-2024] read more »
2. 

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 15-10-2024] read more »
3. 

Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings.
[CGST Circulars: F.No. CBIC-190354/149/2024-TO(TRU-II)-CBEC; Dated 11-10-2024] read more »
4. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi.
[CGST Circulars: F.No. CBIC-190354/149/2024-TO(TRU-II)-CBEC; Dated 11-10-2024] read more »
5. 

Clarifications regarding applicability of GST on certain services.
[CGST Circulars: F.No. CBIC-190354/149/2024-TO(TRU-II)-CBEC; Dated 11-10-2024] read more »

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

1. 

Sea Cargo Manifest and Transhipment (Fourth Amendment) Regulations, 2024.
[Notifications (Non-Tariff): F.No. 450/58/2015-Cus.IV (Pt.I); Dated 30-10-2024] read more »
2. 

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 30-10-2024] read more »
3. 

Appointment of Adjudicating Authority as Commissioner of Customs (Adjudication), Mumbai Customs Zone-I for the cases to be assigned by CBIC.
[Notifications (Non-Tariff): F.No. 450/98/2024-Cus.IV; Dated 29-10-2024] read more »
4. 

Notifies Ultapani LCS route Road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994.
[Notifications (Non-Tariff): F.No. CBEC-170554/5/2016-LAND CUSTOM SECTION-CBEC; Dated 29-10-2024] read more »
5. 

Notification under Section 28A of Customs Act, 1962 for Non-Levy of Customs Duty on the import of Simply Sawn Diamonds.
[Notifications (Non-Tariff): F.No. 450/269/2022-Cus.IV; Dated 24-10-2024] read more »

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

1. 

Amends Notification No. 11/2017-Central Excise, dated the 30th June,2017 so as to align it with amended Fourth Schedule to Central Excise Act, 1944.
[Notifications (Tariff): F.No. 190341/74/2024-TRU; Dated 28-10-2024] read more »
2. 

Amendment in Fourth Schedule to Central Excise Act, 1944.
[Notifications (Tariff): F.No. CBIC-110267/42/2024-CX-VIII SECTION-CBEC; Dated 24-10-2024] read more »
3. 

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 17-09-2024] read more »
4. 

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 »
5. 

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 »

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. 

Placing services of Shri Govind Kumar Garg, IRS (C&IT: 2009) as Director in the Ministry of Home Affairs, Delhi under Central Staffing Scheme.
[Promotions & Transfers: F.No. A-35017/8/2024-Ad.II; Dated 30-10-2024] read more »
2. 

Placing services of Shri Saransh Mahajan, IRS (C&IT: 2020), Assistant Commissioner, Delhi GST & CX Zone as Officer on Special Duty in FATF Cell under Department of Revenue on loan basis.
[Promotions & Transfers: F.No. A-35017/90/2024-Ad.II; Dated 28-10-2024] read more »
3. 

DO Letter from the Chairman.
[Service Matters: F.No. 44/News Letter/CH(IC)/2024; Dated 28-10-2024] read more »
4. 

Transfer and posting in the grade of Pr. Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.22011/02/2024-Ad.II; Dated 25-10-2024] read more »
5. 

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 23-10-2024] 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
see more »

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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iPhone Smuggling - CGST Delhi Busts Fraud of Rs. 1285 Crore, Rs. 2.05 Crore Cash Recovered in Raid.

02-11-2024

In the iPhone Smuggling case, the CGST Delhi has busted the fraud of Rs. 1285 Crore and Rs. 2.05 Crore Cash was recovered in the raid under the supervision of Manish Mohan Govil, Principal commissioner CGST Delhi North.

Vishal Pal Singh, Commissioner Customs IGI read more »

Cabinet approves 3% hike in DA for govt employees.

16-10-2024

The Union Cabinet, chaired by Prime Minister Narendra Modi, approved a 3% increase in Dearness Allowance (DA) for central government employees on Wednesday. The hike, which takes effect from July 1, 2024, also extends to pensioners, with Dearness Relief (DR) being increased by the same percentage.

read more »

A case has been registered against a local businessman, Avnish Jain, for protesting against a challan issued by the GST (Goods and Services Tax) office in Ghaziabad.

07-10-2024

The complaint was filed by Assistant Commissioner of Flying Squad Seven, Antriksh Mat, accusing the iron trader and 20-30 unknown individuals of obstructing official work and behaving inappropriately with government officers. According to sources, the dispute began when Jain, an iron dealer, was fined Rs. 50,500 for read more »

Customs officials in Chennai airport seize 4 kg gold worth over Rs 4 cr On Sunday night, while checking passengers arriving from Kuala Lumpur, hey intercepted two passengers on suspicion.

05-10-2024

CHENNAI: Customs officials seized gold worth Rs 4.2 crore and arrested four passengers in two separate incidents at the city airport. Based on a tip-off from DRI that gold in huge quantities was about to be smuggled into Chennai from Dubai and Malaysia, Customs officers began monitoring read more »

Customs seizes 12 iPhone 16s at Delhi airport, second bust since October 1.

02-10-2024

The incident occurred on Tuesday when passengers arrived at the Indira Gandhi International Airport on an Indigo flight from Dubai.

In Short

Passengers arrive from Dubai on Indigo flight 6E-1464

The second major seizure of these read more »

Latest News - Newspaper Reports on Corruption
see more »

CBI arrests five senior CGST officers in Rs. 50 lakh bribery case.

01-11-2024

CBI arrests five senior CGST officers in a Rs. 50 lakh bribery case involving demands for bribes to avoid arrest in a tax-evasion probe.

MUMBAI: The Central Bureau of Investigation (CBI) has arrested five senior Central Goods and Services Tax (CGST) officers, including an read more »

Bombay HC Suspends 4-Year Sentence of Ex-GST Superintendent in Rs. 1.2 Crore Disproportionate Assets Case; Bail Granted.

01-11-2024

The Bombay High Court on Thursday suspended the sentence of a former Goods and Services Tax (GST) department superintendent who was last week sentenced to four years of simple imprisonment in Rs. 1.2 crore disproportionate assets (DA) case. The court granted bail to Prasiddh Dubey, 66, on 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 »