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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

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

Value of 10gm Gold ($ 927.00 x 87.75) = Rs. 81344.00
Basic Customs Duty (5.00%) = Rs. 4067.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 813.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 4881.00

Gold Price Gold Price

Import Duty on Gold

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

Value of 1kg Silver ($ 1025.00 x 87.75) = Rs. 89944.00
Basic Customs Duty (5.00%) = Rs. 4497.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 899.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 5397.00

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 2025 >
SunMonTueWedThuFriSat
2324252627281
2345678
9101112RR15
16171819202122
2324252627R29
RH12345
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?
Documents added in the Referencer Library.

CGST, IGST & UGST - Notifications, Circulars & Instructions
see more »

1. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.
[CGST Circulars: F.No. 19354/2/2025-TO(TRU-II)-CBEC; Dated 14-02-2025] read more »
2. 

Brings rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 into force.
[CGST Notifications: F.No. CBIC-20006/21/2024-GST; Dated 11-02-2025] read more »
3. 

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017.
[CGST Instructions: F.No. CBIC-20016/39/2024-GST-SECTION; Dated 07-02-2025] read more »
4. 

Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue.
[CGST Instructions: F.No. 190341/12/2025-TRU; Dated 31-01-2025] read more »
5. 

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C.
[CGST Circulars: F.No. CBIC-20001/14/2024-GST; Dated 30-01-2025] read more »

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

1. 

Amends Notification 64/2023-Customs to extend concessional duty on Yellow Peas till 31st May, 2025.
[Notifications (Tariff): F.No. 190354/40/2025-TRU; Dated 07-03-2025] read more »
2. 

Amends import duty on Lentils (Mosur).
[Notifications (Tariff): F.No. 190354/40/2025-TRU; Dated 07-03-2025] read more »
3. 

Trichloro Isocyanuric Acid - Anti-dumping duty on the import of “Trichloro Isocyanuric Acid”, falling under tariff items 2933 69 10 or 2933 69 90, originating in, or exported from China PR and Japan and imported into India.
[Notifications (ADD): F.No. CBIC-190354/109/2024-TRU Section-CBEC; Dated 07-03-2025] read more »
4. 

Regulation of import of pet dog and pet cat under the Live- stock Importation Act, 1898: Facilitation for final Quarantine Clearance.
[Board's Circulars: F.No. 401/21/2020-Cus.III; Dated 05-03-2025] read more »
5. 

Disposal of Unmanned Aircraft Systems (UAS)/Unmanned Aerial Vehicles (UAV)/Remotely Piloted Aircraft Systems (RPAS)/Drones.
[Board's Circulars: F.No. 394/08/2017-Commr.(Inv-Cus.); Dated 04-03-2025] read more »

Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amends notification No. 11/2017-Central Excise dated 30th June, 2017 so as to extend the date of implementation of additional duty of excise on unblended diesel.
[Notifications (Tariff): F.No. 334/03/2025-TRU; Dated 01-02-2025] read more »
2. 

Re-assignment of central excise and service tax appeals filled on or after 01.07.2017.
[Notifications (Non-Tariff): F.No. CBIC-240137/1/2025 ST Section/CBEC; Dated 23-01-2025] read more »
3. 

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 »
4. 

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 »
5. 

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 »

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. 

Placing of services of Shri Minu Shukla Pathak, IRS (C&IT: 2009) as Secretary (Director level) in National Council for Cooperative Training (NCCT) under the Ministry of Cooperation under Central Staffing Scheme.
[Promotions & Transfers: F.No. A.35017/08/2024-Ad.II; Dated 07-03-2025] read more »
2. 

Placing services of Shri Devi Prasad Misra, IRS (C&IT: 2007) as Joint Secretary in GST Council Secretariat on deputation basis.
[Promotions & Transfers: F.No. A.35017/13/2025-Ad.II; Dated 07-03-2025] read more »
3. 

Promotion to the grade of Principal Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/25/2024-Ad.II; Dated 03-03-2025] read more »
4. 

Promotion to the grade of Chief Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/24/2024-Ad.II; Dated 03-03-2025] read more »
5. 

Promotion to the grade of Principal Chief Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/20/2024-Ad.II; Dated 03-03-2025] read more »

FT Policy - D.G.F.T. Notifications, Circulars, Notices, etc.
see more »

1. 

Procedure for Allocation of Quantities for import of Calcined Petroleum Coke for Aluminium Industry and Raw Petroleum Coke for CPC manufacturing industry, for the Financial Year 2025-26- reg.
[DGFT - Public Notices: F.No. ; Dated 12-02-2025] read more »
2. 

Amendment in Export Policy of Raw Human Hair
[DGFT - Notifications: F.No. ; Dated 10-02-2025] read more »
3. 

Amendment in Import Policy condition no. 1(III) under Chapter 87 of ITC (HS), 2022, Schedule –I (Import Policy). - reg.
[DGFT - Notifications: F.No. ; Dated 07-02-2025] read more »
4. 

Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for export of Wheat Flour - regarding.
[DGFT - Public Notices: F.No. ; Dated 07-02-2025] read more »
5. 

Export of Broken Rice to Senegal through National Cooperative Exports Limited (NCEL) -reg
[DGFT - Notifications: F.No. ; Dated 06-02-2025] read more »

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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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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How Mona hid the sona - Gold smugglers and their sneaky tricks.

06-03-2025

Ranya Rao, actor and daughter of a top police officer, was nabbed while trying to smuggle gold into India. She was concealing gold bars in her clothing. Gold is among the top items smuggled into India, and in recent times, smugglers have become innovative and found new read more »

After 14.2 kg gold seizure at airport, DRI seizes jewellery, cash worth Rs. 4.73 crore from actress Ranya Rao’s house.

06-03-2025

Following the arrest, Rao was remanded to DRI custody till March 18 by a special court for economic offences. A search was also carried out at her residence.

A day after Kannada film actress Ranya Rao was arrested at Bengaluru International Airport for allegedly read more »

Kannada actress arrested for ‘smuggling’ 14.8 kg gold at Bengaluru Airport.

05-03-2025

Ranya, known for her role opposite Kannada superstar Sudeep in the movie ‘Maanikya’, has also acted in other South Indian films.

In a major crackdown on gold smuggling, the Directorate of Revenue Intelligence (DRI), Bengaluru, arrested Kannada actress Ranya Rao at Kempegowda International Airport read more »

Two held as Customs department busts foreign currency hawala racket in Pune.

25-02-2025

The accused have been identified as Khushbu Agarwal (41), a travel agent, and Mumbai-based Mohd Aamir who had supplied this foreign currency, a Customs Department release stated.

Pune: The Air Intelligence Unit (AIU) of the Pune Customs Department has uncovered a hawala racket involving read more »

Delhi HC Grants Relief To Foreigner Whose Rolex Watch Was Seized By Customs, Says Waiver Of Show Cause & Hearing In 'Standard Form' Not Lawful.

24-02-2025

The Delhi High Court has reiterated that authorities making a traveller waive show cause notice before confiscation of goods, etc. under Section 124 of the Customs Act 1962, on a mere proforma, is not lawful. A division bench of Justices Prathiba M. Singh and Dharmesh Sharma thus read more »

Latest News - Newspaper Reports on Corruption
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Haryana: CBI court jails 3 excise officials for 4 years in corruption case.

05-03-2025

The convicted officials were found guilty under Section 120-B (criminal conspiracy) of the Indian Penal Code (IPC) and various provisions of the Prevention of Corruption Act, 1988

A special CBI court in Panchkula has sentenced three central excise officials to four years of rigorous read more »

Chennai Customs Additional Commissioner Sent To Prison Till Feb 25 in Rs.2 Crore Green Peas Import Scam.

14-02-2025

A Chennai Court has sent the Additional Commissioner of Customs, M. Sathishkumar, till February 25 for his alleged role in a Rs.2 crore green peas import fraud. 

The Directorate of Revenue Intelligence (DRI) arrested him on Wednesday, exposing a major smuggling racket that has 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 »