Referencer Login

New User? Forgot User Name?

Forgot Password? Login Problem?

Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 02-01-2026

Value of 10gm Gold ($ 1405.00 x 90.80) = Rs. 127574.00
Basic Customs Duty (5.00%) = Rs. 6379.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 1276.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 7654.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 02-01-2026

Value of 1kg Silver ($ 2413.00 x 90.80) = Rs. 219100.00
Basic Customs Duty (5.00%) = Rs. 10955.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 2191.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 13146.00

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

< January 2026 >
SunMonTueWedThuFriSat
28293031R2R
45678910
111213R151617
1819202122R24
25H2728293031
1234567
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-07-2025    58%
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. 

Amends Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products.
[UTGST Rate Notifications: F.No. CBIC-190349/73/2025-TRU; Dated 31-12-2025] read more »
2. 

Amends Notification 09/2025-Integrated Tax (Rate), to prescribe GST rates on tobacco products.
[IGST Notifications: F.No. CBIC-190349/73/2025-TRU; Dated 31-12-2025] read more »
3. 

Amends Notification 09/2025-Central Tax (Rate), to prescribe GST rates on tobacco products.
[CGST Rate Notifications: F.No. CBIC-190349/73/2025-TRU; Dated 31-12-2025] read more »
4. 

Notifies Central Goods and Services Tax (Fifth Amendment) Rules, 2025.
[CGST Notifications: F.No. CBIC-20001/2/2025-GST; Dated 31-12-2025] read more »
5. 

Notifies supplies under section 15(5) of CGST Act for valuation based on Retail sale price (RSP).
[CGST Notifications: F.No. CBIC-20001/2/2025-GST; Dated 31-12-2025] read more »

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

1. 

Normal Butanol or NButyl Alcohol - Continuation of anti-dumping duty on imports of “Normal Butanol or NButyl Alcohol” falling under tariff item 2905 13 00, originating in or exported from European Union, Malaysia, Singapore, South Africa and United States of America, imposed vide notification No. 21/2021-Customs (ADD), dated the 12th April 2021 [G.S.R. 260(E)].
[Notifications (ADD): F.No. CBIC-190349/53/2025-TRU Section-CBIC; Dated 08-01-2026] read more »
2. 

Flexible Slabstock Polyol of molecular weight 3000-4000 - Continuation of anti-dumping duty on imports of “Flexible Slabstock Polyol of molecular weight 3000-4000” falling under tariff sub heading 3907 29, originating in or exported from Saudi Arabia and United Arab Emirates, imposed vide notification No. 20/2021-Customs (ADD), dated the 5th April 2021 [G.S.R. 251(E)].
[Notifications (ADD): F.No. CBIC-190349/68/2025-TRU Section-CBIC; Dated 02-01-2026] 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. 467/01/2025-Cus.V; Dated 31-12-2025] read more »
4. 

Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR).
[Board's Circulars: F.No. 450/58/2015-Cus.IV (Pt.I); Dated 31-12-2025] read more »
5. 

Low Ash Metallurgical Coke - Anti-dumping duty on the import of of ‘Low Ash Metallurgical Coke’, falling under tariff items 2704 00 10, 2704 00 20, 2704 00 30 and 2704 00 90, originating in or exported from Australia, China PR, Colombia, Indonesia, Japan and Russia and imported into India.
[Notifications (ADD): F.No. CBIC-190349/76/2025-TRU; Dated 31-12-2025] read more »

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

1. 

Notifies duty rates for machines based levy on Chewing Tobacco, Jarda Scented Tobacco and Gutkha.
[Notifications (Tariff): F.No. CBIC-190349/72/2025-TRU; Dated 31-12-2025] read more »
2. 

Supersedes notification no. 03/2019-central excise.
[Notifications (Tariff): F.No. CBIC-190349/72/2025-TRU; Dated 31-12-2025] read more »
3. 

Re-assignment of appeals pending in Kolkata Zone.
[Office Orders: F.No. CBIC-240137/1/2025-Service Tax Section-CBEC; Dated 28-04-2025] read more »
4. 

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 »
5. 

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 »

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. 

Promotion to the grade of Principal Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/12/2025-Ad.II; Dated 08-01-2026] read more »
2. 

Promotion to the grade of Chief Commissioner/ Director General of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/11/2025-Ad.II; Dated 08-01-2026] read more »
3. 

Promotion to the grade of Joint Commissioner (C&IT) in CBIC.
[Promotions & Transfers: F.No. A.32012/25/2025-Ad.II; Dated 02-01-2026] read more »
4. 

Corrigendum to Office Order No. 105/2023 dated 15.07.2023.
[Promotions & Transfers: F.No. A.32012/13/2020-Ad.II (Pt); Dated 01-01-2026] read more »
5. 

Corrigendum to Office Order No. 05/2023 dated 13.01.2023.
[Promotions & Transfers: F.No. A.32012/13/2020-Ad.II; Dated 01-01-2026] 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 »

26-11-2025

Sir,

A government servant joined the department on 2400 grade pay in 2002 further he got his 1st promotion in 2010 on same grade pay (only designation changed).

Para 12 of DOPT OM No. DOPT-1669022409144 dt read 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 »

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
see more »

DRI busts major trans-border gold smuggling syndicate; seizes gold worth over Rs. 40 crore and cash worth Rs. 2.9 crore.

07-01-2026

DRI conducted searches at Delhi and Agartala and unearthed a well-organised international gold smuggling syndicate operating from Dubai and Bangladesh

In a major crackdown on trans-border smuggling, Directorate of Revenue Intelligence (DRI) conducted searches at Delhi and Agartala and busted a well-organised international read more »

Body-worn cameras made mandatory for customs officers at airport Red Channels to boost transparency.

03-01-2026

New Delhi: It is now mandatory for customs officers deployed at the Red Channel at all international airports to wear body worn cameras (BWCs) to enhance transparency and ease of doing business.

In an instruction sent internally to the customs field formation last month, read more »

Gold smuggling case: Karnataka High Court rejects plea challenging Ranya Rao's COFEPOSA detention.

19-12-2025

Rao had earlier been given default bail in the criminal case registered in the matter by the DRI, but had remained in jail since she was also booked under the COFEPOSA Act.

The Karnataka High Court on Friday dismissed a plea challenging the detention read more »

Bengaluru customs seize drugs worth Rs 37.88 crore.

04-11-2025

Officials said the team intercepted a passenger arriving from Bangkok via Dubai at Terminal 2 on October 29. On inspecting the suspect's baggage, they found 37.88 kg of hydroponic ganja concealed inside. The passenger was taken into custody, and action has been initiated under the Narcotic Drugs read more »

Viral Video Shows 'Endangered Silvery Gibbon' Rescued By Customs Officials At Mumbai Airport; Passenger Arrested For Smuggling.

01-11-2025

The small ape, found trembling inside a trolley bag, was one of two smuggled animals, the other was tragically discovered dead. The video, which captures the moment an animal handler gently takes care of the surviving Gibbon, has sparked widespread anger and concern over the cruelty of read more »

Latest News - Newspaper Reports on Corruption
see more »

How a phone call nailed IRS officer in Rs. 1.5-crore CGST bribery case.

02-01-2026

It took just one phone call for the Central Bureau of Investigation (CBI) to expose what it describes as a “carefully orchestrated” corruption racket allegedly led by a woman Indian Revenue Service (IRS) officer at the heart of the Central GST department in Jhansi.

read more »

CBI Court Sentences Central Excise and Service Tax Inspector to 5 Years RI in Disproportionate Assets Case.

01-01-2026

The CBI Court, Ahmedabad, today, i.e., 29.12.2025, has convicted and sentenced the accused Kaushik Anvantrai Karelia, the then Appraiser/Preventive Officer, Kandla Special Economic Zone (KASEZ), presently working as Inspector, Central Excise and Service tax, Bhavnagar, to Five Years Rigorous Imprisonment (RI) with fine of Rs. 63,00,000 in read more »

Latest Judgements - SC Judgements on Service Matters
see more »

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 »