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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

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

Value of 10gm Gold ($ 1300.00 x 89.70) = Rs. 116610.00
Basic Customs Duty (5.00%) = Rs. 5830.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 1166.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 6997.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 10-10-2025

Value of 1kg Silver ($ 1515.00 x 89.70) = Rs. 135896.00
Basic Customs Duty (5.00%) = Rs. 6795.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 1359.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 8154.00

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

< October 2025 >
SunMonTueWedThuFriSat
282930RH34
56R89R11
12131415161718
19R21RR2425
2627R2930311
2345678
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. 

Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system.
[CGST Instructions: F.No. CBIC-20006/4/2025-GST; Dated 03-10-2025] read more »
2. 

Regarding withdrawal of circular No. 212/6/2024-GST.
[CGST Circulars: F.No. CBIC-20001/2/2025-GST; Dated 01-10-2025] read more »
3. 

Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN).
[CGST Circulars: F.No. GST/INV/DIN-Utility/2022-23; Dated 23-09-2025] read more »
4. 

Corrigendum to Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 18-09-2025] read more »
5. 

Corrigendum to Notification No. 10/2025-Integrated Tax (Rate) dated 17.09.2025.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 18-09-2025] read more »

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

1. 

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 09-10-2025] read more »
2. 

Implementation of Sea Cargo Manifest Transhipment Regulations (SCMTR), 2018.
[Board's Circulars: F.No. 450/58/2015-Cus.IV(Pt.I); Dated 08-10-2025] read more »
3. 

Auto-approval of Incentive Bank Account and IFSC Code Registration requests across all customs location.
[Board's Circulars: F.No. 450/145/2023-Cus.IV; Dated 07-10-2025] read more »
4. 

Notification of Proper officer for Section 110 of the Customs Act, 1962.
[Notifications (Non-Tariff): F.No. 450/43/2025-Cus.IV; Dated 01-10-2025] read more »
5. 

Notification of Proper officer for Sections 30A and 41A of the Customs Act, 1962 with respect to Passenger Name Record Information Regulations, 2022.
[Notifications (Non-Tariff): F.No. 450/43/2025-Cus.IV; Dated 01-10-2025] read more »

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

1. 

Re-assignment of appeals pending in Kolkata Zone.
[Office Orders: F.No. CBIC-240137/1/2025-Service Tax Section-CBEC; Dated 28-04-2025] read more »
2. 

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 »
3. 

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 »
4. 

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 »
5. 

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 »

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. 

Transfer and postings in the grade of Pr. Commissioner and Deputy Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A.22012/02/2025-Ad.II; Dated 11-10-2025] read more »
2. 

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 10-10-2025] read more »
3. 

Appointment of Shri Stanzin Wangyal, IRS (C&IT: 2020) as Technical Officer (TRU), Central Board of Indirect Taxes and Customs in the Department of Revenue on deputation basis.
[Promotions & Transfers: F.No. A.35017/59/2025-Ad.II; Dated 08-10-2025] read more »
4. 

Promotion to the grade of Principal Chief Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/10/2025-Ad.II; Dated 08-10-2025] read more »
5. 

DO Letter from the Chairman.
[Service Matters: F.No. 40/News Letter/CH(IC)/2025; Dated 06-10-2025] 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
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
see more »

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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Mumbai Customs Officials Foil Major Wildlife Trafficking At Airport, 61 Live Animals Seized.

11-10-2025

Customs officials seize 61 live animals, including reptiles and rare mammals, from an Indian passenger arriving from Bangkok at Mumbai airport.

Mumbai: A shocking incident occurred at Mumbai Airport, where the Customs officials seized 61 live animals, including reptiles, rare mammals, and insects. read more »

CBIC orders vigilance probe into alleged irregularities at Chennai customs in Wintrack case.

11-10-2025

Acting on the findings, CBIC has initiated a thorough vigilance investigation to be completed in a time-bound manner of 4–6 weeks. To ensure the probe’s integrity and independence, all officers named in the report have been relieved of their present responsibilities and transferred out of the jurisdiction read more »

Major gold smuggling racket busted at Mumbai airport, two airport staff among 13 arrested.

11-10-2025

The Directorate of Revenue Intelligence has dismantled an international gold smuggling syndicate at Mumbai Airport, arresting 13 individuals and seizing gold worth Rs. 12.58 crore. Investigations revealed the syndicate employed airport staff and transit passengers to smuggle gold discreetly.

The Directorate of Revenue Intelligence read more »

Fake Customs Officers Nabbed at Mumbai Airport for Extorting Passengers.

11-10-2025

MUMBAI: Customs officials at Chhatrapati Shivaji Maharaj International Airport apprehended three private company employees working at the airport for posing as customs officers and attempting to extort money from an arriving passenger. The accused were identified as Salman Idris Khan (30), Pramod Chhabban Kamble (28), and Darshit read more »

Passenger arrested at Hyderabad airport for smuggling exotic wildlife from Bangkok.

29-09-2025

The animals were seized and later deported back to Bangkok

A 27-year-old passenger arriving from Bangkok was intercepted by Customs officials at Rajiv Gandhi International Airport (RGIA), Hyderabad, on September 27, 2025, after a routine baggage check revealed a concealed consignment of exotic wildlife.

read more »

Latest News - Newspaper Reports on Corruption
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CBI Arrests CGST Superintendent and Inspector in Mumbai in a Bribery Case.

12-10-2025

The Central Bureau of Investigation (CBI) has arrested Superintendent and Inspector of the Central Goods and Services Tax (CGST), Santacruz Division, Mumbai for demanding and accepting a bribe of Rs. 25,000/- from the complainant. 

CBI registered the case on 07.10.2025 on allegations that the read more »

CBI arrests U.P. CGST superintendent in bribery case.

10-06-2025

CGST Superintendent Nishan Singh Malli had allegedly issued penalty notice to a businessman, who controls the private company, on account of non-filing of GST returns

The CBI has arrested two people, including a superintendent of Central Goods and Services Tax (CGST) in Uttar Pradesh, 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 »