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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 16-02-2024

Value of 10gm Gold = Rs. 53644.00
Basic Customs Duty = Rs. 5364.00
Agri. Infra. and Devel. Cess = Rs. 2682.00
Social Welfare Surcharge = Rs. 805.00
Total Duty on 10gm Gold = Rs. 8851.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 16-02-2024

Value of 1kg Silver = Rs. 60108.00
Basic Customs Duty = Rs. 6011.00
Agri. Infra. and Devel. Cess = Rs. 3005.00
Social Welfare Surcharge = Rs. 902.00
Total Duty on 1kg Silver = Rs. 9918.00

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

< March 2024 >
SunMonTueWedThuFriSat
252627282912
345R7R9
10111213141516
17181920212223
RR262728H30
R123456
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

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. 02/2017-CT dated 19th June, 2017.
[CGST Notifications: F.No. CBIC-20016/18/2023-GST; Dated 30-01-2024]
read more »

2. 

Notifies special procedure to be followed by a registered person engaged in manufacturing of certain goods.
[CGST Notifications: F.No. CBIC-20001/7/2023-GST; Dated 05-01-2024]
read more »

3. 

Rescinds Notification No. 30/2023-CT dated 31 st July, 2023.
[CGST Notifications: F.No. CBIC-20001/7/2023-GST; Dated 05-01-2024]
read more »

4. 

Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu.
[CGST Notifications: F.No. CBIC-20006/1/2024-GST; Dated 05-01-2024]
read more »

5. 

Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.
[CGST Notifications: F.No. CBIC-20006/1/2024-GST; Dated 05-01-2024]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Arrest Report and Incident Report (where arrest not made) – revised guidelines and formats.
[Board's Instructions: F.No. 394/05/2021-Commr (Inv-Cus); Dated 15-02-2024]
read more »

2. 

Exchage Rates - Superseds Notification No. 10/2024-Customs (N.T.), dated 1st February, 2024.
[Notifications (Non-Tariff): F.No. 468/01/2024-Cus.V; Dated 15-02-2024]
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 12-02-2024]
read more »

4. 

Appointment of Common Adjudicating Authority for the purpose of adjudication of finalization of Provisional Assessment in SVB case w.r.t. M/s Pernod Ricard India Pvt. Ltd, DLF Phase-II.
[Notifications (Non-Tariff): F.No. 466/10/2023-Cus.V; Dated 12-02-2024]
read more »

5. 

Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022.
[Board's Circulars: F.No. 476/03/2018-LC; Dated 01-02-2024]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Further amends No. 04/2022-Central Excise, dated the 30th June, 2022, to increase the Special Additional Excise Duty on export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-02-2024]
read more »

2. 

Amends No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-02-2024]
read more »

3. 

Amends No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 02-02-2024]
read more »

4. 

Amends No. 11/2017-Central Excise, dated the 30th June, 2017 to extend the applicable date for levy of additional duty on unblended diesel from 1st april, 2024 to 1st april, 2025.
[Notifications (Tariff): F.No. 190354/295/2021-TRU; Dated 25-01-2024]
read more »

5. 

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 15-01-2024]
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.
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1. 

Placing of services of Shri Danish Inder Singh Gill, IRS (C&IT: 2016) as Assistant Director in Narcotics Control Bureau under Ministry of Home Affairs on deputation basis.
[Promotions & Transfers: F.No. A.35017/04/2023-Ad.II; Dated 14-02-2024]
read more »

2. 

Placing of services of Shri Ajit Dan, IRS (C&IT: 2010) as Additional Director in Narcotics Control Bureau under Ministry of Home Affairs on deputation basis.
[Promotions & Transfers: F.No. A.35017/79/2023-Ad.II; Dated 14-02-2024]
read more »

3. 

Promotion of Shri P.R. Shivananda Pai to the grade of Assistant Commissioner of C&IT on ad-hoc basis.
[Promotions & Transfers: F.No. A.32012/33/2023-Ad.II; Dated 14-02-2024]
read more »

4. 

Promotion of Shri S.B. Hatangadi to the grade of Deputy Commissioner of C&IT on ad-hoc basis.
[Promotions & Transfers: F.No. A.32012/05/2024-Ad.II; Dated 14-02-2024]
read more »

5. 

Promotion in the grade of Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/16/2022-Ad.II; Dated 13-02-2024]
read more »

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]
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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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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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 foil bid to smuggle in gold worth about Rs. 1.38 crore at Kochi airport.

17-02-2024

Gold weighing 1,599 grams found concealed inside magnet of speaker, while four capsule-shaped packets containing 683 grams of gold found hidden inside body of accused.

The Customs Air Intelligence Unit at the Cochin international airport on February 16 (Friday) thwarted an attempt to smuggle read more »

Gold worth over Rs 17 lakh seized at Bengaluru's Kempegowda International Airport.

15-02-2024

Bengaluru, Feb 15: Customs officials at the Kempegowda International Airport on Thursday intercepted an Indian passenger who arrived from Kuwait and seized gold weighing 279.5 gram worth over Rs 17 lakh from him, officials said.

In a post on social media platform X, Bengaluru Air read more »

Gold worth 5.5 kg hidden in passenger's rectum seized at Ahmedabad airport.

15-02-2024

Customs officials recovered 5.5 kg of gold in paste form hidden in the rectum of a passenger at the Sardar Vallabhai Patel International Airport in Gujarat's Ahmedabad.

Customs officials have seized around 5.5 kg of gold at the Sardar Vallabhai Patel International Airport in read more »

Rs. 1,72,129 crore gross GST revenue collected during January 2024; records 10.4% Year-on-Year growth.

01-02-2024

At Rs. 1,72,129 crore, GST collections are 2nd highest ever; crosses Rs. 1.70 lakh crore mark for the third time in FY 2023-24

With overall collection reaching Rs. 16.69 lakh crore, GST collections register 11.6% Y-o-Y growth in 10-month period

The read more »

India customs nab three passengers from Saudi Arabia with $265,000 of smuggled gold.

21-01-2024

Indian customs officials have seized almost 4,000 grams of gold worth hundreds of thousands of dollars from three passengers travelling from Saudi Arabia.

The undeclared gold was found concealed on the passengers, Delhi Customs said in a social media statement in Friday. The passengers read more »

Latest News - Newspaper Reports on Corruption
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CBI books 18 customs officials for 'bribe to ignore' fake bills.

15-02-2024

CBI registers 3 corruption cases against 18 customs officials and 5 exporters at JNPT for fraudulent duty drawback. Officials processed 93 forged shipping bills. Inspector involved in criminal conspiracy with syndicate mastermind, demanding bribe.

MUMBAI: CBI has registered three separate corruption cases against 18 read more »

Former Assistant Commissioner of Customs Sentenced To 7 Years in Disproportionate Assets Case.

07-02-2024

Punjab: The court also forfeited disproportionate assets to the tune of Rs.1.05 crore (approx.) to the government.

The Special Judge, CBI Cases, Mohali has today sentenced accused Varinder Prabhakar, then Assistant Commissioner of Customs, ICD, Ludhiana to 7(seven) years of rigorous imprisonment (RI) with 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 »