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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 03-01-2025

Value of 10gm Gold ($ 840.00 x 86.60) = Rs. 72744.00
Basic Customs Duty (5.00%) = Rs. 3637.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 727.00
Social Welfare Surcharge (10%) = Rs. 436.00
Total Duty on 10gm Gold = Rs. 4801.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 03-01-2025

Value of 1kg Silver ($ 959.00 x 86.60) = Rs. 83049.00
Basic Customs Duty (5.00%) = Rs. 4152.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 830.00
Social Welfare Surcharge (10%) = Rs. 498.00
Total Duty on 1kg Silver = Rs. 5481.00

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 2025 >
SunMonTueWedThuFriSat
293031R234
5R7891011
1213R15161718
19202122232425
H27282930311
2345678
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
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?
View all the new documents added in the Referencer Library at a glance.

Goods and Services Tax (CGST, IGST & UGST) - Notifications, Circulars & Instructions
see more »

1. 

Extends the due date for furnishing FORM GSTR-8 for the month of December, 2024.
[CGST Notifications: F.No. CBIC-20021/2/2025-GST; Dated 10-01-2025] read more »
2. 

Extends the due date for furnishing FORM GSTR-7 for the month of December, 2024.
[CGST Notifications: F.No. CBIC-20021/2/2025-GST; Dated 10-01-2025] read more »
3. 

Extends the due date for furnishing FORM GSTR-6 for the month of December, 2024.
[CGST Notifications: F.No. CBIC-20021/2/2025-GST; Dated 10-01-2025] read more »
4. 

Extends the due date for furnishing FORM GSTR-5 for the month of December, 2024.
[CGST Notifications: F.No. CBIC-20021/2/2025-GST; Dated 10-01-2025] read more »
5. 

Extends the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024.
[CGST Notifications: F.No. CBIC-20001/10/2024-GST; Dated 10-01-2025] read more »

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

1. 

Roll out of Automated Out of Charge for AEO T2 and T3 Clients.
[Board's Circulars: F.No. 450/78/2020-Cus.IV (Part); Dated 01-01-2025] read more »
2. 

Seeks to give effect to the fourth tranche of tariff concessions under India-Australia ECTA.
[Notifications (Tariff): F.No. CBIC-190354/236/2021-TRU; Dated 31-12-2024] 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. 467/01/2024-Cus.V; Dated 30-12-2024] read more »
4. 

Digital Offset Printing Plates - Anti-dumping duty on the import of “Digital Offset Printing Plates” falling under sub-headings 8442 50 or tariff items 3701 30 00, 3704 00 90, 3705 00 00, 7606 11 90, 7606 91 90 or 7606 92 90, originating in or exported from China PR, Japan, Korea RP, Vietnam, and Taiwan and imported into India.
[Notifications (ADD): F.No. 190354/185/2024-TRU; Dated 26-12-2024] read more »
5. 

Amends Notification 64/2023-Customs to extend concessional duty on Yellow Peas till 28th February 2025.
[Notifications (Tariff): F.No. CBIC-190354/196/2024-TRU; Dated 26-12-2024] read more »

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

1. 

Amends Rule 18 and Rule 19 of the Central Excise Rules, 2017.
[Notifications (Non-Tariff): F.No. 354/15/2022-TRU; Dated 03-12-2024] read more »
2. 

Rescinds Notification No. 08/2022-Central Excise dated 30th June, 2022.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 03-12-2024] read more »
3. 

Withdraws Road and Infrastructure Cess (RIC) on export of motor spirit, commonly known as petrol, and high speed diesel oil.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 02-12-2024] read more »
4. 

Withdraws Special Additional Excise Duty (SAED) on production of Petroleum Crude and on export of Aviation Turbine Fuel, motor spirit, commonly known as petrol, and high speed diesel oil.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 02-12-2024] read more »
5. 

Amends notification No. 11/2017-Central Excise, dated the 30th June, 2017 so as to align it with amended Fourth Schedule to Central Excise Act, 1944.
[Notifications (Tariff): F.No. CBIC-190341/74/2024-TRU; Dated 19-11-2024] 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. 

Allocation of charges among the members of CBIC.
[Promotions & Transfers: F.No. C-50/25/2000-Ad.II; Dated 07-01-2025] read more »
2. 

DO Letter from the Chairman.
[Service Matters: F.No. 01/News Letter/CH(IC)/2025; Dated 06-01-2025] read more »
3. 

Transfer/postings in the grade of commissioner of customs and indirect Taxes.
[Promotions & Transfers: F.No. A-22011/02/2024-Ad.II; Dated 01-01-2025] read more »
4. 

Assignment of charge of the post of Pr. Director General, Directorate General of Systems & Data Management to Shri Yogendra Garg, Member, CBIC.
[Promotions & Transfers: F.No. A-22011/02/2020-Ad.II; Dated 01-01-2025] read more »
5. 

Promotion to the grade of Principal Chief Commissioner / Principal Director General of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A-22012/01/2023-Ad.II; Dated 01-01-2025] 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
see 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 »

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 »

News & Views - Articles Written by Prominent Members
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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
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Mumbai airport staff employed at duty free shop involved in gold smuggling.

04-01-2025

On assaying, 6.05 Kg of gold valued at Rs 4.84 crore was recovered. The recovered gold dust in wax form (6.05 Kg) valued at Rs 4.84 crore was seized and all 4 persons were arrested, under provisions of Customs Act.

The Directorate of read more »

1992-batch IAS officer Arunish Chawla takes charge as revenue secretary.

28-12-2024

A 1992-batch Indian Administrative Service (IAS) officer of the Bihar cadre, Chawla served as the Secretary in the Department of Pharmaceuticals in the Ministry of Chemicals and Fertilisers

Senior bureaucrat Arunish Chawla on Thursday took charge as the Secretary, Department of Revenue.

read more »

Nirmala Sitharaman applauds Mumbai airport customs for seizing smuggled gold worth Rs 1.48 crore.

20-12-2024

Union Finance Minister Nirmala Sitharaman lauded the customs officials of Mumbai's Chhatrapati Shivaji Maharaj International (CSMI) Airport for their vigilance and successful seizure of over 2 kg of smuggled gold worth Rs 1.48 crore.

In a social media post, the minister wrote, "Appreciate read more »

Forty rare animals stuffed in a trolley bag found in Bengaluru airport, two arrested: Report.

15-11-2024

The seized animals included baby American alligators and a rare Albino bat, which are said to be exotic animals.

In a major attempt to traffic exotic wildlife, customs officials at Bengaluru's Kempegowda International Airport rescued 40 rare and endangered animals being smuggled into India, read more »

iPhone Smuggling - CGST Delhi Busts Fraud of Rs. 1285 Crore, Rs. 2.05 Crore Cash Recovered in Raid.

02-11-2024

In the iPhone Smuggling case, the CGST Delhi has busted the fraud of Rs. 1285 Crore and Rs. 2.05 Crore Cash was recovered in the raid under the supervision of Manish Mohan Govil, Principal commissioner CGST Delhi North.

Vishal Pal Singh, Commissioner Customs IGI read more »

Latest News - Newspaper Reports on Corruption
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CBI Court Sentences Ex Customs Superintendent.

09-01-2025

The Central Bureau of Investigation (CBI) Court sentences then Customs Superintendent, Uran, Dist. Raigad to two years’ Imprisonment with fine of Rs. 50,000 in a case of Disproportionate Assets.

The Special Judge for CBI cases, Mumbai sentenced Shri Peeyush Kumar Pandey, then Supdt. of read more »

CBI arrests ED official on corruption charges, court directs his release, terming arrest illegal.

09-01-2025

Vishal Deep, who is currently the assistant director of the ED in New Delhi, was arrested on Tuesday in Mumbai by the CBI's Chandigarh team. The special court termed the arrest illegal and directed that Deep be released on a bond on Wednesday evening.

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 »