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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 22-08-2025

Value of 10gm Gold ($ 1083.00 x 87.90) = Rs. 95196.00
Basic Customs Duty (5.00%) = Rs. 4760.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 952.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 5712.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 22-08-2025

Value of 1kg Silver ($ 1246.00 x 87.90) = Rs. 109523.00
Basic Customs Duty (5.00%) = Rs. 5476.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 1095.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 6571.00

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

< August 2025 >
SunMonTueWedThuFriSat
272829303112
345678R
1011121314RH
17181920212223
242526R282930
31123456
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2025    55%
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. 

Extends the due date for furnishing FORM GSTR-3B for the month of July,2025 upto 27.08.2025, for the taxpayers registered in Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar districts of Maharashtra.
[CGST Notifications: F.No. CBIC-20006/45/2025-GST; Dated 20-08-2025] read more »
2. 

Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI.
[CGST Circulars: F.No. CBIC-20010/22/2025-GST; Dated 24-06-2025] read more »
3. 

Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
[CGST Circulars: F.No. GST/INV/DIN-Utility/2022-23; Dated 09-06-2025] read more »
4. 

Grievance Redressal Mechanism for processing of application for GST registration.
[CGST Instructions: F.No. CBIC- 20016/24/2025-GST; Dated 02-05-2025] read more »
5. 

Timely production of records/information for audit.
[CGST Instructions: F.No. CBIC 20015/2/2025 GST; Dated 02-05-2025] read more »

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

1. 

Fluoroelastomers (FKM) - Continuation of anti-dumping duty on imports of “Fluoroelastomers (FKM)” falling under tariff items 3904 50 90, 3904 69 10,3904 69 90 and 3904 90 90, originating in or exported from China PR, imposed vide notification No. 40/2020-Customs (ADD), dated the 27th November, 2020 [G.S.R. 743(E)].
[Notifications (ADD): F.No. CBIC-190349/37/2025-TRU Section-CBEC; Dated 19-08-2025] read more »
2. 

Toluene Di-lsocyanate (TDI) - Continuation of anti-dumping duty on imports of “Toluene Di-lsocyanate (TDI)” falling under tariff item 2929 10 20, originating in or exported from European Union and Saudi Arabia, imposed vide notification No. 28/2021-Customs (ADD), dated the 27th April, 2021 [G.S.R. 297(E)].
[Notifications (ADD): F.No. CBIC-190349/32/2025-TRU Section-CBEC; Dated 19-08-2025] read more »
3. 

Prescribes BCD and AIDC on Raw Cotton for a specified period.
[Notifications (Tariff): F.No. CBIC-190354/288/2021-TO(TRU-I); Dated 18-08-2025] read more »
4. 

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. 467/01/2025-Cus.V; Dated 14-08-2025] read more »
5. 

CBIC-Guidelines regarding export of items suspected to be covered under SCOMET.
[Board's Instructions: F.No. 401/108/2024-Cus.Ill; Dated 14-08-2025] read more »

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

1. 

Re-assignment of appeals pending in Kolkata Zone.
[Office Orders: F.No. CBIC-240137/1/2025-Service Tax Section-CBEC; Dated 28-04-2025] read more »
2. 

Constitution of Interim Board for Settlement under Sec 31A of Central Excise Act, 1944.
[Notifications (Tariff): F.No. 190349/6/2025-TRU; Dated 08-04-2025] read more »
3. 

Setting up of office for operationalising Interim Boards for Settlement.
[Office Orders: F.No. CBIC-110267/13/2025-CX-VIII SECTION-CBEC; Dated 08-04-2025] read more »
4. 

Re-assignment of appeals pending in kolkata Zone.
[Office Orders: F.No. CBIC-240137/1/2025 Service Tax SECTION-CBEC; Dated 08-04-2025] read more »
5. 

Re-assignment of appeals pending in Nagpur Zone.
[Office Orders: F.No. CBIC-240137/1/2025 Service Tax SECTION-CBEC; Dated 08-04-2025] 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 services of Shri Padmaraj E, IRS (C&IT: 2016) as Assistant Director/Exe (Level-11 as per 7th CPC) in Intelligence Bureau (IB) on deputation basis.
[Promotions & Transfers: F.No. A.35017/01/2025-Ad.II (Pt-I); Dated 21-08-2025] read more »
2. 

Placing services of Shri Aditya Kumar Mamgain, IRS (C&IT: 2015) as Deputy Secretary in the D/o Health & Family Welfare, Delhi under the Central Staffing Scheme.
[Promotions & Transfers: F.No. A.35017/05/2025-Ad.II; Dated 20-08-2025] read more »
3. 

Placing services of Ms. Bhavsar Tarul Dilip, IRS (C&IT: 2015) as Deputy General Manager in Tribal Co-Operative Marketing Development Federation of India Ltd. (TRIFED), Mumbai (Maharashtra Region) under the Ministry of Tribal Affairs.
[Promotions & Transfers: F.No. A.35017/82/2025-Ad.II; Dated 19-08-2025] read more »
4. 

DO Letter from the Chairman.
[Service Matters: F.No. 33/News Letter/CH(IC)/2025; Dated 18-08-2025] read more »
5. 

Transfer and postings in the grade of Additional Commissioner / Joint Commissioner / Deputy Commissioner/ Assistant Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A.22012/02/2025-Ad.II; Dated 14-08-2025] 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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Man, who attempted to smuggle Indian star tortoises, distracted authorities & fled Bengaluru airport.

07-08-2025

A consignment of 896 Indian star tortoises was seized by customs officials at Bengaluru’s Kempegowda International Airport (KIA) on Tuesday.

The accused, who managed to flee, is currently on the run.

Identified as Abdul Mohammed Kasim from Tamil Nadu, he read more »

Catering staffer at Mumbai airport arrested for smuggling gold worth 1.4 crore.

04-08-2025

Mumbai: Customs officials on Saturday apprehended an employee of a catering store at the city airport for allegedly smuggling 1.5kg gold dust in wax form worth Rs 1.4 crore. Based on a profiling tip-off, Air Intelligence Unit officers intercepted Alloysius Alvares, who worked with Balaji Caterers, near read more »

Couple caught smuggling 28 kg of gold paste at Surat airport.

22-07-2025

The couple, exhibiting unusual walking patterns, had 28 kg of gold paste strapped around their midsections.

A couple coming from Dubai were apprehended by the CISF and Customs at the Surat airport for allegedly smuggling in over 20 kg of gold paste by concealing read more »

Customs officials seize smuggled goods from five passengers at Coimbatore airport.

21-07-2025

According to officials, the Deputy Commissioner of Customs and his team developed intelligence based on data analysis and intercepted five men

Officials of the Air Customs Unit at the Coimbatore International Airport on Saturday (July 19, 2025) seized smuggled goods worth about ?90 lakh read more »

DRI seizes over 4 kg of cocaine worth Rs. 40 crore from passenger at Kempegowda International Airport, Bengaluru; one arrested.

21-07-2025

Acting on specific intelligence, officers of Directorate of Revenue Intelligence (DRI) Bengaluru Zonal Unit intercepted an Indian male passenger, who arrived from Doha at Bengaluru International Airport in the early hours of 18.07.2025.

On careful examination of his baggage, it was observed that the read more »

Latest News - Newspaper Reports on Corruption
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CBI arrests U.P. CGST superintendent in bribery case.

10-06-2025

CGST Superintendent Nishan Singh Malli had allegedly issued penalty notice to a businessman, who controls the private company, on account of non-filing of GST returns

The CBI has arrested two people, including a superintendent of Central Goods and Services Tax (CGST) in Uttar Pradesh, read more »

CBI court declares arrest of CGST officials illegal, orders immediate release of accused in bribery case.

06-06-2025

CBI special judge Rajeev Goyal dismissed the agency’s remand application and underscored that the arrest violated legal procedure.

A special CBI court in Panchkula has declared the arrest of Tanoj Yadav, superintendent in the anti-evasion branch of CGST Faridabad, and Aakash Rohilla, a data read more »

Latest Judgements - SC Judgements on Service Matters
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02-05-2025

AMAN BHATIA vs. STATE (GNCT OF DELHI)

Service Matters - The legislature has used a comprehensive definition of “public servant” to achieve the purpose of punishing and curbing the growing menace of corruption - Keeping this intention of the legislature in mind, the definition of “public servant” as defined under the PC Act should be given a purposive and wide interpretation so as to advance the object underlying the statute - It is the nature of duty being discharged by a person which assumes paramount importance when determining whether such a person falls within the ambit of the definition of public servant as defined under the PC Act - Stamp vendors across the country, by virtue of performing an important public duty and receiving remuneration from the Government for the discharge of such duty, are undoubtedly public servants within the ambit of Section 2(c)(i) of the PC Act - the appellant was eligible for receiving discount on the purchase of stamp papers owing to the license that he was holding - the discount is traceable to and is governed by the 1934 Rules framed by the State Government - the appellant, could be said to be “remunerated by the government” for the purposes of Section 2(c)(i) of the PC Act - the prosecution has failed in establishing the allegation of demand for illegal gratification and acceptance thereof beyond reasonable doubt - the conviction of the appellant for the offences under Section 7 and 13(1)(d) read with Section 13(2) of the PC Act cannot be sustained and is, thus, liable to be set aside - the appeal succeeds and is allowed - The conviction and sentence of the accused, as awarded by the Trial Court and affirmed by the High Court is set aside.

Case Law »
04/04/2025

JOGESWAR SAHOO & ORS. vs. THE DISTRICT JUDGE, CUTTACK & ORS.

Service Case - the appellants were working on the post of Stenographers when the subject illegal payment was made to them - It is not reflected in the record that such payment was made to the appellants on account of any fraud or misrepresentation by them - when the financial benefit was extended to the appellants by the District Judge, Cuttack, the same was subsequently not approved by the High Court which resulted in the subsequent order of recovery - It is also not in dispute that the payment was made in the year 2017 whereas the recovery was directed in the year 2023 - in the meanwhile, the appellants have retired in the year 2020 - It is also an admitted position that the appellants were not afforded any opportunity of hearing before issuing the order of recovery - The appellants having superannuated on a ministerial post of Stenographer were admittedly not holding any gazetted post as such applying the principle enunciated by this Court in the above quoted judgment, the recovery is found unsustainable

Case Law »