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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 02-06-2023

Value of 10gm Gold = Rs. 52459.00
Basic Customs Duty = Rs. 5246.00
Agri. Infra. and Devel. Cess = Rs. 2623.00
Social Welfare Surcharge = Rs. 787.00
Total Duty on 10gm Gold = Rs. 8656.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 02-06-2023

Value of 1kg Silver = Rs. 62884.00
Basic Customs Duty = Rs. 6288.00
Agri. Infra. and Devel. Cess = Rs. 3144.00
Social Welfare Surcharge = Rs. 943.00
Total Duty on 1kg Silver = Rs. 10376.00

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

< June 2023 >
SunMonTueWedThuFriSat
28293031123
45678910
11121314151617
1819R21222324
25262728H301
2345678
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. 

Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards.
[CGST Instructions: F.No. CBIC- 20006/04/2022-GST; Dated 26-05-2023] read more »
2. 

Extends the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 24-05-2023] read more »
3. 

Extends the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
[CGST Notifications: F.No. CBIC-20006/10/2023-GST; Dated 24-05-2023] read more »
4. 

Extends the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
[CGST Notifications: F.No. CBIC- 20006/10/2023-GST; Dated 24-05-2023] read more »
5. 

Implements e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023.
[CGST Notifications: F.No. CBIC-20021/1/2023-GST; Dated 10-05-2023] read more »

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

Exchage Rates - Supersedes Notification No. 36/2023-Customs (N.T.), dated 18th May, 2023.
[Notifications (Non-Tariff): F.No. 468/01/2023-Cus.V; Dated 01-06-2023] 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 31-05-2023] read more »
3. 

Clarification on Classification of product DHA Algal Oil.
[Board's Instructions: F.No. 528/56/2017-STO(TU); Dated 25-05-2023] read more »
4. 

Foreign Trade Policy 2023.
[Board's Circulars: F.No. 605/10/2022-DBK; Dated 24-05-2023] read more »
5. 

Amends Australia FTA notification to make changes in tariff preference given to Coking Coal and Raw Cotton arising out of Finance Act, 2023.
[Notifications (Tariff): F.No. CBIC-190354/62/2023-TRU; Dated 23-05-2023] read more »

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

1. 

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 15-05-2023] read more »
2. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd.
[Office 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 A.K. Construction Co.
[Office 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 Hi-tech Equipment Services.
[Office Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
5. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Subhash Earthmovers.
[Office Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] 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. 

DO Letter from the Chairman.
[Service Matters: F.No. 76/CH(IC)/2021; Dated 02-06-2023] read more »
2. 

Assigning of additional charge of the post of Director, Central Revenues Control Laboratory (CRCL) to Principal Commissioner, Directorate of Logistics.
[Promotions & Transfers: F.No. A.22011/03/2020-Ad.II; Dated 02-06-2023] read more »
3. 

Promotion in the grade of Principal Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/03/2023-Ad.II; Dated 31-05-2023] read more »
4. 

Promotion and posting in the grade of Chief Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/01/2023-Ad.II; Dated 31-05-2023] read more »
5. 

Promotion to the grade of Principal Chief Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/31/2022-Ad.II; Dated 31-05-2023] 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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Man swallows 7 gold biscuits to avoid customs, arrested At Mumbai Airport.

14-05-2023

According to Mirror Now, Ali admitted to swallowing seven gold pieces that were wrapped in plastic foil. He was later taken to a local hospital in the city. An X-ray scan confirmed his confession.

 

On Thursday, a man was arrested at read more »

FPJ EXCLUSIVE: Seized gold stolen from Mumbai airport customs warehouse, replaced on theft coming to light.

12-05-2023

More skeletons continue to tumble out of the customs closet even after the riot act was read out by Customs Principal Chief Commissioner Roopam Kapoor, who had ordered the transfers of all 38 frontline customs officers in March.

 

The pilferage of seized gold from the restricted Customs warehouse by Mumbai read more »

CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers.

11-05-2023

During the recent review of the performance of the Central Board of Indirect Taxes & Customs (CBIC), Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman had given directions to roll out an Automated Return Scrutiny Module for GST returns at the earliest.

 

read more »

Customs department arrests man in Mumbai airport with smuggled gold worth Rs 1.29 crore.

06-05-2023

Customs officials are also scanning his phone to get information about his associates involved in supplying gold to him.

 

The Air Intelligence Unit (AIU) of Mumbai customs department Saturday arrested a Mira Road-based man for allegedly smuggling 2.45 kg of gold worth Rs read more »

Customs system glitch chokes shipments at ports pan India, traders pay heavy demurrage charges.

04-05-2023

Importers have alleged that the duty payment option on the ICEGATE system is still not functioning properly. Since April 1, heavy demurrage charges have been paid by trade/importers, to the tune of around Rs 500-700 crore.

 

The customs department had launched a new read more »

Latest News - Newspaper Reports on Corruption
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FPJ Impact: Probe opens Pandora's box of irregularities at Customs warehouses.

14-05-2023

The preliminary investigation has exposed the brazen thefts, lack of supervision and audit of the Mumbai Airport Customs to curb the rampant irregularities at the Chhatrapati Shivaji Maharaj International airport.

Mumbai: The Central Bureau of Investigation (CBI) probe into the gold thefts at the read more »

CBI registers corruption case against ex-NCB officer who held Aryan Khan.

14-05-2023

Central Bureau of Investigation has now alleged that Sameer Wankhede had hatched a 'criminal conspiracy' to extort Rs 25 crore from the family of the accused.

The CBI has registered a corruption case against former Narcotics Control Bureau (NCB) officer Sameer Wankhede, 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 »