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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 17-11-2023

Value of 10gm Gold = Rs. 53319.00
Basic Customs Duty = Rs. 5332.00
Agri. Infra. and Devel. Cess = Rs. 2666.00
Social Welfare Surcharge = Rs. 800.00
Total Duty on 10gm Gold = Rs. 8798.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 17-11-2023

Value of 1kg Silver = Rs. 60804.00
Basic Customs Duty = Rs. 6080.00
Agri. Infra. and Devel. Cess = Rs. 3040.00
Social Welfare Surcharge = Rs. 912.00
Total Duty on 1kg Silver = Rs. 10033.00

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

< December 2023 >
SunMonTueWedThuFriSat
262728293012
3456789
10111213141516
17181920212223
RH2627282930
31123456
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
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
01-07-2019 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. 

Amends Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.
[CGST Notifications: F.No. CBIC-20006/23/2023-GST; Dated 17-11-2023] read more »
2. 

Notifies a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.
[CGST Notifications: F.No. CBIC-20001/10/2023-GST; Dated 02-11-2023] read more »
3. 

Clarifications regarding applicability of GST on certain services.
[CGST Circulars: F.No. CBIC-190354/195/2023-TO (TRU-II)-CBEC; Dated 31-10-2023] read more »
4. 

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
[CGST Circulars: F.No. CBIC-190354/195/2023-TO(TRU-II); Dated 31-10-2023] read more »
5. 

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST.
[CGST Circulars: F.No. 20/06/22/2023-GST-CBEC; Dated 27-10-2023] read more »

Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Toughened Glass for Home Appliances having thickness between 1.8 MM to 8 MM and area of 0.4 SqM or less - Anti-dumping duty on the import of “Toughened Glass for Home Appliances having thickness between 1.8 MM to 8 MM and area of 0.4 SqM or less”, falling under chapter 70, originating in, or exported from People’s Republic of China.
[Notifications (ADD): F.No. 190354/206/2023-TRU; Dated 17-11-2023] read more »
2. 

Exchage Rates - Superseds Notification No. 81/2023-CUSTOMS (N.T.), dated 2nd November, 2023 with effect from 16th November, 2023.
[Notifications (Non-Tariff): F.No. 468/01/2023-Cus.V; Dated 16-11-2023] read more »
3. 

Exchage Rates - Amends Notification No. 81/2023-CUSTOMS (N.T.), dated 2nd November, 2023 with effect from 16th November, 2023.
[Notifications (Non-Tariff): F.No. 468/01/2023-Cus.V; Dated 15-11-2023] read more »
4. 

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. 467/01/2023-Cus.V; Dated 15-11-2023] read more »
5. 

Order under rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Stainless Steel of J3 grade.
[Others: F.No. 465/02/2023-Cus.V; Dated 15-11-2023] read more »

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 export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-11-2023] read more »
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.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-11-2023] read more »
3. 

Further amends NotificationNo. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022 TRU; Dated 31-10-2023] read more »
4. 

Amends Notification No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and reduce the Special Additional Excise Duty on export of ATF.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 31-10-2023] read more »
5. 

Further amends Notification No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 17-10-2023] read more »

Service Tax - C.B.I.C. Notifications, Circulars & Instructions
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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 of Shri Prabharanjan Kumar Mishra to the grade of Joint Commissioner of Customs and Indirect Taxes on ad-hoc basis.
[Promotions & Transfers: F.No. C.18011/01/2019-Ad.II; Dated 15-11-2023] read more »
2. 

Temporary attachment of IRS (C&IT) officer for the purpose of drawing their pay and allowances.
[Promotions & Transfers: F.No. A-22012/01/2023-Ad.II; Dated 15-11-2023] read more »
3. 

Transfer and posting in the grade of Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A-22011/01/2023-Ad.II; Dated 14-11-2023] read more »
4. 

Placing of services of 02 IRS (C&IT) officers as Deputy Director General in Narcotics Control Bureau (NCB) on deputation basis for a period of five years.
[Promotions & Transfers: F.No. A.35017/103/2022-Ad.II; Dated 14-11-2023] read more »
5. 

DO Letter from the Chairman.
[Service Matters: F.No. 15/News Letter/CH(IC)/2023; Dated 13-11-2023] 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
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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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Organisational Restructuring of the CBIC and Review of the Indirect Tax Acts.

31-10-2023

1. As reported in the online portal www.zeebiz.com on 06.08.2023, the Central Board of Indirect Taxes and Customs (CBIC) is mulling a comprehensive restructuring of the organisation, set up 6 decades ago, to make it more effective and remove overlapping, if any, as many of its read more »

Classification of Goods under Customs Tariff.

13-12-2022

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 are assessed read more »

Latest News - From Newspaper Headlines
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Customs seize 10 'lungis' dipped in gold, bust another attempt to smuggle inside flask at TVM.

18-11-2023

Thiruvananthapuram: Customs seized gold worth approximately Rs 2 crore from two smugglers at the Thiruvananthapuram International Airport on Saturday.

In one of the cases, ten lungis dipped in a gold solution and dried were seized from a passenger who arrived from Dubai. The total read more »

FPJ Exclusive: US Diplomat Alleges Harassment At Mumbai Airport; Sparking Tensions Between Consulate And Customs.

16-11-2023

Mumbai Airport Customs denied any misconduct in asking the diplomat about the gold bracelets and ornaments.

Mumbai: A spat over the alleged detention and search of US diplomat Wendy Washington by customs officials at the Chhatrapati Shivaji Maharaj International Airport (CSMIA) recently has created read more »

8.42 kgs of Gold of 24k purity worth ? 4.55 Crores seized by Chennai Air Customs.

13-11-2023

Based on intelligence, one male Malaysian passenger, who arrived from Kuala Lampur in Flight no. AK 13 on 09.11.2023 was intercepted by the AIU Officers, on search of his check-in baggage, 03 nos. of cylindrical gold bars wrapped with black adhesive tape were recovered from Twin Hammer. read more »

Flyer smuggles snakes, rodents in baggage; Customs send animals back to origin country.

10-11-2023

An International flyer's attempt to smuggle in wildlife was thwarted by Air Customs officials at the Anna International Airport in Chennai, Southern India, as he was intercepted and his check-in baggage was examined. According to officials, the 44-year-old passenger Guruswamy Sudhakar had arrived from Bangkok and his read more »

Customs officers at Coimbatore airport seize exotic species smuggled from Singapore.

10-11-2023

COIMBATORE: Customs officers at Coimbatore International Airport seized exotic species smuggled for illegal pet trade.

Three bags were not claimed by passengers who arrived at the Coimbatore international airport from Singapore in a Scoot Airlines on Tuesday morning (November 7).

read more »

Latest News - Newspaper Reports on Corruption
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Two Customs sleuths transferred from Kannur Airport for bid to steal smuggled gold.

09-11-2023

Kannur: For the first time in Kerala, two Customs officers have been served with transfer orders for allegedly attempting to steal smuggled gold seized by the Directorate of Revenue Intelligence (DRI) at Kannur Airport by threatening an approved valuer. While one officer was a superintendent of the read more »

3 customs officers sacked for aiding gold smuggling in Kerala airports.

06-11-2023

Kochi: Three customs officials were dismissed from service for allegedly aiding gold smuggling in Kerala airports. The persons sacked are Delhi natives Rohit Kumar Sharma, Krishan Kumar, and Bihar native Sakendra Paswan.

It may be noted that the trio was first suspended from service. 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 »