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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 02-02-2023

Value of 10gm Gold = Rs. 49874.00
Basic Customs Duty = Rs. 4987.00
Agri. Infra. and Devel. Cess = Rs. 2494.00
Social Welfare Surcharge = Rs. 748.00
Total Duty on 10gm Gold = Rs. 8229.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 02-02-2023

Value of 1kg Silver = Rs. 63371.00
Basic Customs Duty = Rs. 6337.00
Agri. Infra. and Devel. Cess = Rs. 3169.00
Social Welfare Surcharge = Rs. 951.00
Total Duty on 1kg Silver = Rs. 10456.00

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

< February 2023 >
SunMonTueWedThuFriSat
2930311234
567891011
12131415161718
19202122232425
2627281234
567891011
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
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
01-07-2019 07.90%
01-10-2018 08.00%
01-01-2018 07.60%
01-07-2017 07.80%
01-04-2017 07.90%
01-04-2016 08.10%
01-04-2013 08.70%

Rates of Interest on GPF

Autobiography
Sukumar Mukhopadhyay

An Autobiography of Shri Sukumar Mukhopadhyay, I.R.S, Member CBEC (Retired)..

Read more ...

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)

Goods and Services Tax (CGST, IGST & UGST) - Notifications, Circulars & Instructions
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1. 

Clarification regarding GST rates and classification of certain services.
[CGST Circulars: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 13-01-2023]
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2. 

Clarification regarding GST rates and classification of certain goods.
[CGST Circulars: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 13-01-2023]
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3. 

Assigns powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
[CGST Notifications: F.No. CBIC-20006/17/2022-GST; Dated 04-01-2023]
read more »

4. 

Amends notification No. 12/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30-12-2022]
read more »

5. 

Amends notification No. 4/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30-12-2022]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amendment to Instruction No 18/2022-Customs dated 12.08.2022, Instruction No 30/2022-Customs dated 14.11.2022 and Instruction No 32/2022-Customs dated 28.11.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments.
[Board's Instructions: F.No. 401/66/2022-Cus.III; Dated 27-01-2023]
read more »

2. 

Cancellation of swapping order w.r.t. 8th & 9th Reallocation of Export Quota for export during Sugar Season 2022-23 and holding of export quota.
[Board's Instructions: F.No. 401/35/2022-Cus.III; Dated 27-01-2023]
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3. 

Phthalic Anhydride - Anti-dumping duty on the import of ‘Phthalic Anhydride’, originating in, or exported from China PR, Indonesia, Korea RP and Thailand, falling under tariff item 2917 35 00 and imported into India.
[Notifications (ADD): F.No. CBIC-190354/319/2022-TRU Section-CBEC; Dated 25-01-2023]
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4. 

President's award of Appreciation Certificates and Medals for “Specially Distinguished Record of Service” to the officers and staff of Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, on the occasion of the Republic Day, 2022.
[Notifications (Non-Tariff): F.No. CBIC-50394/66/2021-INV-CUSTOMS-CBEC; Dated 25-01-2023]
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5. 

Exchage Rates - Supercedes the notification No. 02/2023-Customs (N.T.), dated 5th January, 2023.
[Notifications (Non-Tariff): F.No. 468/01/2023-Cus.V; Dated 19-01-2023]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Further amends Notification No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 16-01-2023]
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2. 

Amends Notification No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 16-01-2023]
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3. 

Further amends No. 04/2022-Central Excise, dated the 30th June, 2022 , to modify the Special Additional Excise Duty on Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 02-01-2023]
read more »

4. 

Amends notification No. 18/2022-Central Excise, dated the 19th July, 2022 to modify the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 02-01-2023]
read more »

5. 

Further amends No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-12-2022]
read more »

Service Tax - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Provisions in the Cenvat Credit Rules, 2004 regarding reversal of credit.
[Board's Circulars: F.No. 137/32/2014-Service Tax; Dated 05-07-2019]
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2. 

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016.
[Board's Circulars: F.No. 137/3/2016-Service Tax(Part-I); Dated 21-05-2019]
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3. 

Directs the service tax payable under section 66B of the Finance Act, 1994 (32 of 1994), on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, in the said period, but for the said practice, shall not be required to be paid.
[Notifications: F.No. 137/14/2018-Service Tax; Dated 06-03-2019]
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4. 

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC).
[Board's Circulars: F.No. 354/321/2018-TRU; Dated 15-01-2019]
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5. 

Directs the service tax payable under section 66B of the Finance Act, 1994, on the services by way of granting of "right of way" by "local authorities", as defined in sub-section (7) of section 3 of the Indian Telegraph Act, 1885, in the period commencing on and from the lst day of July, 2012 and ending with the 30th day of June, 2017, but for the practice, shall not be required to be paid.
[Notifications: F.No. 137/12/2018-Service Tax; Dated 30-11-2018]
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Others - C.B.I.C. Orders on Promotions, Transfers, etc.
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1. 

Transfer and postings in the grade of Pr. Commissioner / Commissioner / Additional / Deputy / Assistant Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.22016/06/2021-Ad. II; Dated 27-01-2023]
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2. 

Allocation of charge amongst Members of CBIC.
[Promotions & Transfers: F.No. C.50/25/2000-Ad.II; Dated 27-01-2023]
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3. 

DO Letter from the Chairman.
[Service Matters: F.No. 60/CH(IC)/2021; Dated 23-01-2023]
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4. 

Placing services of Shri Vinayak Azaad, IRS (C&IT: 1994), Commissioner as Member (Traffic & Logistics) in the Inland Waterways Authority of India (IWAI), Ministry of Ports, Shipping & Waterways (IWT) Noida U.P. on deputation basis.
[Promotions & Transfers: F.No. A.35017/06/2022-Ad. II; Dated 23-01-2023]
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5. 

Placing services of Shri Bejoy John, IRS(C&IT:2008) as Director in the Department of Promotion of Industry & Internal Trade, Delhi on deputation basis.
[Promotions & Transfers: F.No. A.35017/04/2022-Ad. II; Dated 19-01-2023]
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FT Policy - D.G.F.T. Notifications, Circulars, Notices, etc.
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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]
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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]
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NB: Data compiled by Shri Dinesh Singh, Asst. Commissioner of Customs (Retd.), Mumbai

Discussion Board - Member's Feedback, Queries & Replies
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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 »

23-01-2022

Sir,

Thank you sir for your reply dated 23/01/2022 clarification on differentiating the two provisions of subsection (1) of section 110 of Customs Act 1962. Had happy reading of reply differentiating the two provisions where the words used in read more »

News & Views - Articles Written by Prominent Members
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Countervailing Duty (CVD) on Saccharin and Its Classification.

15-12-2022

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 »

Classification of Goods under Customs Tariff.

15-12-2022

1. Introduction :

1.1. The important Customs related functions include the collection of Customs duties on imports and exports as per the Customs Act, 1962 and the Customs Tariff Act, 1975. In relation to collection of customs duties on imports and exports, goods read more »

Latest News - From Newspaper Headlines
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Highlights of the Union Budget 2023-24.

01-02-2023

The major budget announcement was the increase in the rebate limit for paying income taxes to Rs 7 lakh. Further, railways has been accorded its highest-ever capital outlay of Rs 2.40 lakh crore.

 

Announcing its last full budget before the 2024 elections, the read more »

2nd highest Gross GST collection in January 2023, breaching earlier 2nd highest record in the Month of October 2022.

21-01-2023

Rs 1,55,922 crore gross GST revenue collected in the month of January 2023

 

Second highest collection ever, next only to the Rs 1.68 lakh crore gross collection in April 2022

GST collection crosses Rs 1.50 lakh crore mark for the read more »

DRI arrests Tardeo resident involved in Rs. 500-cr iPhone smuggling racket.

04-12-2022

Mumbai: The Mumbai zonal unit of Directorate of Revenue Intelligence (DRI) claims to have unearthed a major racket involving M/s Salecha Electronic Inc and M/s 2000 Semiconductors that allegedly imported iPhones worth around Rs. 500 crore by mis-declaring gadgets as “computer parts and memory modules”. According to read more »

Rs. 1,51,718 crore gross GST revenue collected for October 2022.

01-11-2022

Second highest collection ever with, next only to the collection in April 2022. 

Monthly GST revenues more than Rs. 1.4 lakh crore for eight months in a row, with Rs.  1.5 lakh crore crossed for the 2nd time since inception of GST

read more »

Paperless customs compliance for exports soon: Johri

21-10-2022

“We still have a physical process for registration on the exports side…but we are working on a system where web-based registration of goods is possible which would mean that there’s no need for any broker or exporter to travel to a port to submit their documents to read more »

Latest News - Newspaper Reports on Corruption
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CBI Court Convicts Former Assistant Commissioner.

02-11-2022

Special Judge for CBI Cases, Mumbai has today sentenced S/Sh. Taufiq Hazi Gaffar to undergo seven years Rigorous Imprisonment with fine of Rs. 5.3 crore; Vinayak M Bhende, the then Assistant Commissioner, EOU Section, Customs to undergo two years RI with fine of Rs. 20 lakh; Vinay read more »

Mumbai Customs AC, Deepak Pandit’s cross trap against two importers for offering him bribe, upheld by Spl CBI Court - Two accused convicted.

06-10-2022

In year 2018 Deepak Pandit, Assistant Commissioner of Mumbai Customs (R&I Department), New Custom House, Mumbai had been approached by MS Jaggarwal and Rajendra Rajpurohit seeking release of their seized consignments in return of a hefty bribe amount.

 

Earlier, on April 9, 2018, read more »

Latest Judgements - SC Judgements on Service Matters
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17-12-2021

SUNNY ABRAHAM Vs. UNION OF INDIA AND ANOTHER

Service Matter - The appellant herein was appointed as ACIT during the relevant period - The appellant was issued a charge memorandum proposing to conduct an inquiry against him for major penalty under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 - The allegations against the appellant pertained to the period when the appellant was posted as ITO in Surat - In this period, the appellant had in collusion with the DCIT, conducted survey proceedings u/s 133A in respect of five group companies owned by a person - The two officers allegedly demanded a sum of Rs 5 lakhs other than legal remuneration from such individual, for setting the matter - It was also alleged that a further sum of Rs 2 lakhs was demanded and the same was accepted by the DCIT concerned - Subsequently, disciplinary action was commenced against the appellant and the DCIT - Charge memorandum was not approved by the Finance Minister - Enquiry Officer was appointed and report was forwarded to the Central Vigilance Commission, which concurred with the report - Such findings were set aside by the CAT whereas the order of the CAT was set aside by the High Court.

Case Law »
08-09-2021

COMMON CAUSE (A REGISTERED SOCIETY) Vs. UNION OF INDIA AND OTHERS

Service Matter - The Fundamental Rule 56 makes it clear that every Government servant shall retire on attaining the age of 60 years - Posts for which there can be extension beyond 60 years have been specifically mentioned in the Rule and there is no dispute that the post of Director of Enforcement is not mentioned in the Rule for which extension of service can be given - The non-obstante clause in Section 25 of CVC Act gives overriding power to the said provision, notwithstanding anything contained in any other law for the time being in force - The minimum period of two years which is provided in Section 25 would operate notwithstanding the provisions contained in Fundamental Rule 56(a) - In any event, a statutory rule i.e. Fundamental Rule 56(a) cannot override a legislative enactment - Therefore, the initial appointment of second Respondent for a period of two years which extends beyond the date of his superannuation in May, 2020 is in accordance with Section 25 of the CVC Act and cannot be said to be illegal.

Case Law »