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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 17-03-2023

Value of 10gm Gold = Rs. 51392.00
Basic Customs Duty = Rs. 5139.00
Agri. Infra. and Devel. Cess = Rs. 2570.00
Social Welfare Surcharge = Rs. 771.00
Total Duty on 10gm Gold = Rs. 8480.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 17-03-2023

Value of 1kg Silver = Rs. 58841.00
Basic Customs Duty = Rs. 5884.00
Agri. Infra. and Devel. Cess = Rs. 2942.00
Social Welfare Surcharge = Rs. 883.00
Total Duty on 1kg Silver = Rs. 9709.00

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

< April 2023 >
SunMonTueWedThuFriSat
2627282930311
23H56H8
R10111213RR
1617181920RH
23242526272829
30123456
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
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
see more »

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] read more »
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] read more »
3. 

To assign 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. 

Prescribing manner of filing an application for refund by unregistered persons.
[CGST Circulars: F.No. CBIC-20001/2/2022 - GST; Dated 27-12-2022] read more »
5. 

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016.
[CGST Circulars: F.No. CBIC-20001/2/2022 - GST; Dated 27-12-2022] read more »

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

1. 

Exchage Rates - Notification No. 15/2023-Cus (NT) dated 16.03.2023.
[Notifications (Non-Tariff): F.No. 468/01/2023-Cus.V; Dated 16-03-2023] read more »
2. 

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 15-03-2023] read more »
3. 

Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017.
[Board's Circulars: F.No. 524/11/2022-STO(TU); Dated 13-03-2023] read more »
4. 

Show Cause Notice issued under section 28 of the Customs Act, 1962 in the case of M/s Blue-Fin Frozen Foods Pvt. Ltd. -Section 28(9A)(C).
[Board's Instructions: F.No. 450/67/2018-Cus-IV; Dated 13-03-2023] read more »
5. 

Implementation of origin procedures under India-Australia ECTA.
[Board's Instructions: F.No. CBIC-15021/17/2023-ICD-CBEC; Dated 10-03-2023] read more »

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

1. 

Appointment of Common Adjudicating Authority in respect of M/s Lawson Tours and Travels (India) Pvt. Ltd.
[Office Orders: F.No. CBIC-240137/4/2023-Service Tax Section-CBEC; Dated 21-03-2023] read more »
2. 

Further amends No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on Diesel.
[Notifications (Tariff): F.No. 354/15/2022 TRU; Dated 20-03-2023] read more »
3. 

Amends 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 20-03-2023] read more »
4. 

Further amends No. 10/2022-Central Excise, dated the 30th June, 2022 , to reduce the Road and Infrastructure Cess on Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 03-03-2023] 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 03-03-2023] read more »

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

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] read more »
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] read more »
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] read more »
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] read more »
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] read more »

Others - C.B.I.C. Orders on Promotions, Transfers, etc.
see more »

1. 

Placing services of Shri Lokesh Kumar Jain, IRS (C&IT:2009) as Director in the Department of Water Resources, River Development & Ganga Rejuvenation, Delhi for a period of 05 (five) years on deputation basis.
[Promotions & Transfers: F.No. A.35017/01/2023-Ad.II (Pt.1); Dated 23-03-2023] read more »
2. 

DO Letter from the Chairman.
[Service Matters: F.No. 63/CH(IC)/2021; Dated 23-03-2023] read more »
3. 

Placing services of Shri Abhishek Kumar Bansal, IRS(C&IT:2016) as Additional Private Secretary to Hon'ble Chairman, NCSC (Shri Vijay Sampla) on co-terminus basis.
[Promotions & Transfers: F.No. A.35017/15/2023-Ad.II ; Dated 21-03-2023] read more »
4. 

Extension of current tenure of Shri Shankar Prasad Sarma, IRS (C&IT: 2009) in Economic Advisory Council to the Prime Minister (EAC-PM) on attachment basis till 31.10.2023 or till the term of the Council.
[Promotions & Transfers: F.No. A.35017/02/2022-Ad.II; Dated 16-03-2023] read more »
5. 

Extension in tenure of foreign assignment of Shri Ravinder Saroop, IRS (C&IT: 1990) as Revenue Administration Advisor at SARTTAC-IMF (South Asia Regional Training & Technical Assistance Center of the International Monetary Fund).
[Promotions & Transfers: F.No. A.35017/08/2022-Ad.II; Dated 15-03-2023] 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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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 »

Countervailing Duty (CVD) on Saccharin and Its Classification.

06-12-2022

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 are specified in column (3) of the table of the said notification falling under tariff item 29251100 of the read more »

Latest News - From Newspaper Headlines
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Cabinet hikes Dearness Allowance (DA) by 4% for central government employees, pensioners.

24-03-2023

The Union Cabinet on Friday decided to increase the Dearness Allowance by four per cent to 42 per cent for central government employees and pensioners, said I&B minister Anurag Thakur in a press conference.

"The Union Cabinet chaired by 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 »

Gold smuggling racket busted by Vijayawada customs.

21-10-2022

VIJAYAWADA: In a major operation involving 20 teams and 100 officials, the Customs commissionerate (preventive), Vijayawada, busted a smuggling racket and seized more than 13 kgs of gold along with Rs 4.2 crore unaccounted cash. This is the biggest ever seizure of smuggled gold and cash by read more »

Dipping towels in liquid gold, Customs catches new method of smuggling.

20-10-2022

Kochi (Kerala) : The Customs officials apprehended a man who smuggled gold by dipping bath towels in liquid gold and then packing them well from the Kochi airport, informed the officials on Thursday.  

The accused has been identified as Fahad, 26, a native 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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10/03/2022

S. K. NAUSAD RAHAMAN AND OTHERS Vs. UNION OF INDIA AND OTHERS

Service Matter - Transfer in an All India Service is an incident of service - Whether, and if so where, an employee should be posted are matters which are governed by the exigencies of service - An employee has no fundamental right or, for that matter, a vested right to claim a transfer or posting of their choice - Individual convenience of persons who are employed in the service is subject to the overarching needs of the administration - Policies which stipulate that the posting of spouses should be preferably, and to the extent practicable, at the same station are subject to the requirement of the administration - Executive instructions may fill up the gaps in the rules but supplementing the exercise of the rule making power with the aid of administrative or executive instructions is distinct from taking the aid of administrative instructions contrary to the express provision or the necessary intendment of the rules which have been framed under Article 309 - Inducting persons from outside the cadre by absorption requires a specific provision in the subordinate legislation for the simple reason that the concept of a cadre would otherwise militate against bringing in those outside the cadre - If the authority entrusted with the power of framing rules under Article 309 of the Constitution did so on the ground that the provision was subject to misuse and was contrary to the interests of the administration, no employee can assert a vested right to claim an ICT - The executive instructions which have been issued by DoPT in the form of OMs will not prevail over RR 2016 which have been framed under the proviso to Article 309 - Similarly, the instructions which were issued by the Department of Revenue on 27 March 2009, relaxing the ban on ICT, which was imposed on 19 February 2004 and the subsequent instructions dated 27 October 2011 were issued at the time when RR 2016 were yet to be framed - These instructions will not govern or prevail when the regime envisaged under RR 2016 came into force - High Court was right in inter alia coming to the conclusion that transfer is a condition of service and it is within the powers of the employer to take a policy decision either to grant or not to grant ICTs to employees; and the power of judicial review cannot be exercised to interfere with a policy decision of that nature - How a particular policy should be modulated to take into account the necessities of maintaining family life may be left at the threshold to be determined by the State - In crafting its policy, however, the State cannot be heard to say that it will be oblivious to basic constitutional values, including the preservation of family life which is an incident of Article 21 - Policy has to fulfil the test of legitimacy, suitability, necessity and of balancing the values which underlie a decision making process informed by constitutional values - While upholding the judgment of the Division Bench of the Kerala High Court, Supreme Court Bench leaves it open to the respondents to revisit the policy to accommodate posting of spouses, the needs of the disabled and compassionate grounds.

Case Law »
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 »