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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 16-05-2025

Value of 10gm Gold ($ 1028.00 x 85.55) = Rs. 87945.00
Basic Customs Duty (5.00%) = Rs. 4397.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 879.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 5277.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 16-05-2025

Value of 1kg Silver ($ 1065.00 x 85.55) = Rs. 91111.00
Basic Customs Duty (5.00%) = Rs. 4556.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 911.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 5467.00

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

< May 2025 >
SunMonTueWedThuFriSat
27282930123
45678R10
11H1314151617
18192021222324
25262728293031
1234567
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2025    55%
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?
Documents added in the Referencer Library.

CGST, IGST & UGST - Notifications, Circulars & Instructions
see more »

1. 

Grievance Redressal Mechanism for processing of application for GST registration.
[CGST Instructions: F.No. CBIC- 20016/24/2025-GST; Dated 02-05-2025] read more »
2. 

Timely production of records/information for audit.
[CGST Instructions: F.No. CBIC 20015/2/2025 GST; Dated 02-05-2025] read more »
3. 

Instructions for processing of applications for GST registration.
[CGST Instructions: F.No. CBIC- 20016/24/2025-GST; Dated 17-04-2025] read more »
4. 

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017.
[CGST Circulars: F.No. CBIC-20001/14/2024-GST; Dated 27-03-2025] read more »
5. 

Notifies Central Goods and Services Tax (Second Amendment) Rules 2025.
[CGST Notifications: F.No. CBIC-20016/12/2025-GST; Dated 27-03-2025] read more »

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

1. 

Amends notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion.
[Notifications (Tariff): F.No. 190354/64/2025-TRU; Dated 23-05-2025] read more »
2. 

Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul.
[Notifications (Non-Tariff): F.No. 550/17/2012-LC; Dated 23-05-2025] read more »
3. 

Disposal of Red Sanders seized by DRI and Customs field formations.
[Board's Instructions: F.No. 711/34/2011-Comm.(Inv-Cus); Dated 22-05-2025] read more »
4. 

Appointment of Common Adjudication Authority for de-novo adjudication in respect of hundred percent export oriented undertakings.
[Notifications (Non-Tariff): F.No. 450/162/2023-Cus.IV; Dated 16-05-2025] read more »
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. 467/01/2025-Cus.V; Dated 15-05-2025] read more »

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

1. 

Constitution of Interim Board for Settlement under Sec 31A of Central Excise Act, 1944.
[Notifications (Tariff): F.No. 190349/6/2025-TRU; Dated 08-04-2025] read more »
2. 

Setting up of office for operationalising Interim Boards for Settlement.
[Office Orders: F.No. CBIC-110267/13/2025-CX-VIII SECTION-CBEC; Dated 08-04-2025] read more »
3. 

Re-assignment of appeals pending in kolkata Zone.
[Office Orders: F.No. CBIC-240137/1/2025 Service Tax SECTION-CBEC; Dated 08-04-2025] read more »
4. 

Re-assignment of appeals pending in Nagpur Zone.
[Office Orders: F.No. CBIC-240137/1/2025 Service Tax SECTION-CBEC; Dated 08-04-2025] read more »
5. 

Increases Special Additional Excise duty on motor spirit, commonly known as petrol, and high speed diesel oil.
[Notifications (Non-Tariff): F.No. CBIC-110267/13/2025-CX-VIII SECTION-CBEC; Dated 07-04-2025] 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 Mankar Mayur Ramesh, IRS (C&IT: 2015) as Joint Development Commissioner in SEEPZ-SEZ, Mumbai on deputation basis.
[Promotions & Transfers: F.No. A.35017/08/2025-Ad.II; Dated 23-05-2025] read more »
2. 

Posting of Sh. Kapil Prajapati IRS(C&IT:2015) as OSD in Draw back Division.
[Promotions & Transfers: F.No. C-50/29/2025-Ad.II; Dated 20-05-2025] read more »
3. 

Proforma Promotion in the grade of Principal Commissioner of Customs and Indirect Taxes (HAG).
[Promotions & Transfers: F.No. A.32012/03/2023-Ad.II; Dated 19-05-2025] read more »
4. 

DO Letter from the Chairman.
[Service Matters: F.No. 20/News Letter/CH(IC)/2025; Dated 19-05-2025] read more »
5. 

Proforma Promotion in the grade of Principal Commissioner of Customs and Indirect Taxes (HAG).
[Promotions & Transfers: F.No. A.32012/23/2021-Ad.II; Dated 19-05-2025] read more »

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

1. 

Procedure for Allocation of Quantities for import of Calcined Petroleum Coke for Aluminium Industry and Raw Petroleum Coke for CPC manufacturing industry, for the Financial Year 2025-26- reg.
[DGFT - Public Notices: F.No. ; Dated 12-02-2025] read more »
2. 

Amendment in Export Policy of Raw Human Hair
[DGFT - Notifications: F.No. ; Dated 10-02-2025] read more »
3. 

Amendment in Import Policy condition no. 1(III) under Chapter 87 of ITC (HS), 2022, Schedule –I (Import Policy). - reg.
[DGFT - Notifications: F.No. ; Dated 07-02-2025] read more »
4. 

Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for export of Wheat Flour - regarding.
[DGFT - Public Notices: F.No. ; Dated 07-02-2025] read more »
5. 

Export of Broken Rice to Senegal through National Cooperative Exports Limited (NCEL) -reg
[DGFT - Notifications: F.No. ; Dated 06-02-2025] read more »

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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3,000 exotic turtles seized at Bengaluru airport, sent back to Malaysia.

22-05-2025

The suspects, Gopinath Manivelan and Sudhakar Govindaswamy, flew in from Kuala Lumpur, Malaysia, aboard IndiGo 6E 1038, and were caught at the airport at 10.59 pm.

The suspects, Gopinath Manivelan and Sudhakar Govindaswamy, flew in from Kuala Lumpur, Malaysia, aboard IndiGo 6E 1038, and read more »

DRI arrests 7 for smuggling gold, e-goods at city airport.

17-05-2025

Mumbai: In a major crackdown on international smuggling, the Directorate of Revenue Intelligence (DRI), Mumbai, in two separate cases arrested seven persons for attempting to smuggle mobile phones, electronic goods and 4 kg of gold worth Rs 5.50 crore into India through Chhatrapati Shivaji Maharaj International Airport read more »

India restricts port imports of garments, processed food and other select items from Bangladesh.

17-05-2025

The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry on Saturday announced new port restrictions on the import of select goods from Bangladesh, effective immediately.

According to the notification, the import of ready-made garments from Bangladesh will now be read more »

India Imposes Anti-Dumping Duty on China’s Titanium Dioxide.

10-05-2025

Seeks to impose anti-dumping duty on imports of “Textured tempered coated and uncoated glass” falling under tariff item 7003, 7005, 7007, 7016, 7020 and 8541 originating in or exported from China PR and Vietnam for a period of 5 years India has imposed an anti-dumping duty on read more »

COFEPOSA invoked, Ranya Rao to stay in jail for 1 year with no bail in gold smuggling case.

26-04-2025

The Karnataka high court on Saturday refused to grant bail to Rao and co-accused Tarun Raju in the alleged gold smuggling case. 

Kannada actress Ranya Rao has been booked under the Conservation of Foreign Exchange and Prevention of Smuggling Activities (COFEPOSA) Act, 1974, in read more »

Latest News - Newspaper Reports on Corruption
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ED Kochi unit officer named first accused in bribery case; Chartered Accountant arrested.

17-05-2025

According to officials, Warrier, a Chartered Accountant, provided information about the businessman to Wilson, who later posed as a mediator for ED officials and demanded money.

KOCHI: The Vigilance and Anti-Corruption Bureau (VACB) has named an Assistant Director of the Enforcement Directorate (ED), read more »

Graft case: CBI officer who sought Honda City car as bribe convicted in Chandigarh.

03-05-2025

During the trial, the defence counsels argued that the accused have been falsely implicated by the company, and no such demand was made by the accused.

The Special CBI (Central Bureau of Investigation) Court of Chandigarh on Friday held a CBI inspector guilty in read more »

Latest Judgements - SC Judgements on Service Matters
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02-05-2025

AMAN BHATIA vs. STATE (GNCT OF DELHI)

Service Matters - The legislature has used a comprehensive definition of “public servant” to achieve the purpose of punishing and curbing the growing menace of corruption - Keeping this intention of the legislature in mind, the definition of “public servant” as defined under the PC Act should be given a purposive and wide interpretation so as to advance the object underlying the statute - It is the nature of duty being discharged by a person which assumes paramount importance when determining whether such a person falls within the ambit of the definition of public servant as defined under the PC Act - Stamp vendors across the country, by virtue of performing an important public duty and receiving remuneration from the Government for the discharge of such duty, are undoubtedly public servants within the ambit of Section 2(c)(i) of the PC Act - the appellant was eligible for receiving discount on the purchase of stamp papers owing to the license that he was holding - the discount is traceable to and is governed by the 1934 Rules framed by the State Government - the appellant, could be said to be “remunerated by the government” for the purposes of Section 2(c)(i) of the PC Act - the prosecution has failed in establishing the allegation of demand for illegal gratification and acceptance thereof beyond reasonable doubt - the conviction of the appellant for the offences under Section 7 and 13(1)(d) read with Section 13(2) of the PC Act cannot be sustained and is, thus, liable to be set aside - the appeal succeeds and is allowed - The conviction and sentence of the accused, as awarded by the Trial Court and affirmed by the High Court is set aside.

Case Law »
04/04/2025

JOGESWAR SAHOO & ORS. vs. THE DISTRICT JUDGE, CUTTACK & ORS.

Service Case - the appellants were working on the post of Stenographers when the subject illegal payment was made to them - It is not reflected in the record that such payment was made to the appellants on account of any fraud or misrepresentation by them - when the financial benefit was extended to the appellants by the District Judge, Cuttack, the same was subsequently not approved by the High Court which resulted in the subsequent order of recovery - It is also not in dispute that the payment was made in the year 2017 whereas the recovery was directed in the year 2023 - in the meanwhile, the appellants have retired in the year 2020 - It is also an admitted position that the appellants were not afforded any opportunity of hearing before issuing the order of recovery - The appellants having superannuated on a ministerial post of Stenographer were admittedly not holding any gazetted post as such applying the principle enunciated by this Court in the above quoted judgment, the recovery is found unsustainable

Case Law »