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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 16-09-2022

Value of 10gm Gold = Rs. 44167.00
Basic Customs Duty = Rs. 5521.00
Agri. Infra. and Devel. Cess = Rs. 1104.00
Social Welfare Surcharge = Rs. 663.00
Total Duty on 10gm Gold = Rs. 7288.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 16-09-2022

Value of 1kg Silver = Rs. 51086.00
Basic Customs Duty = Rs. 3831.00
Agri. Infra. and Devel. Cess = Rs. 1277.00
Social Welfare Surcharge = Rs. 511.00
Total Duty on 1kg Silver = Rs. 5619.00

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

< September 2022 >
SunMonTueWedThuFriSat
28293031123
4567R910
11121314151617
18192021222324
2526272829301
2345678
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
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. 

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.
[CGST Circulars: F.No. CBEC-20010/3/2022-GST; Dated 09-09-2022]
read more »

2. 

Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
[CGST Instructions: F.No. GST/INV/Instructions/2021-22; Dated 17-08-2022]
read more »

3. 

Guidelines on Issuance of Summons under Section 70 of the Central Goods & Services Tax Act, 2017.
[CGST Instructions: F.No. GST/INV/Instructions/21-23; Dated 17-08-2022]
read more »

4. 

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law.
[CGST Circulars: F.No. 190354/176/2022-TRU; Dated 03-08-2022]
read more »

5. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
[CGST Circulars: F.No. CBIC-190354/172/2022-TRU; Dated 03-08-2022]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Courier Imports and Exports (Electronic Declaration and Processing), Second Amendment Regulations, 2022 for facilitating E-commerce exports of jewellery.
[Notifications (Non-Tariff): F.No. 455/03/2020-Cus.V; Dated 23-09-2022]
read more »

2. 

Classification of goods that undertake lifting and handling functions and have mobility as a function.
[Board's Circulars: F.No. 528/10/2021-STO(TU); Dated 22-09-2022]
read more »

3. 

Amends notification no. 12/97-Customs (N.T.) dated the 2nd April, 1997.
[Notifications (Non-Tariff): F.No. CBIC-50394/112/2021-Anti Smuggling Section-CBEC; Dated 21-09-2022]
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4. 

Toluene Di-isocyanate - Continuation of anti-dumping duty on imports of “Toluene Di-isocyanate” falling under tariff item 2929 10 20, originating in or exported from China PR, Japan and Korea RP initially imposed vide notification No. 25/2017-Customs (ADD), dated the 5th June, 2017 [G.S.R. 555(E)].
[Notifications (ADD): F.No. CBIC-190354/121/2022-TRU; Dated 21-09-2022]
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5. 

Hydrofluorocarbon (HFC) Component R-32 - Anti-dumping duty on the import of ‘Hydrofluorocarbon (HFC) Component R-32’, originating in or exported from China PR, falling under tariff sub-heading 2903 39 and imported into India.
[Notifications (ADD): F.No. CBIC-190354/244/2021-TO(TRU-I)-CBEC; Dated 21-09-2022]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Further amends Notification No. 04/2022-Central Excise, dated the 30th June, 2022 , to decrease the Special Additional Excise Duty on Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 16-09-2022]
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2. 

Amends Notification No. 18/2022-Central Excise, dated the 19th July, 2022 to decrease the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 16-09-2022]
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3. 

Amends Notification No. 10/2022-Central Excise, dated the 30th June, 2022 , to increase the road and infrastructure cesas on export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 31-08-2022]
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4. 

Further amends Notification 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 31-08-2022]
read more »

5. 

Amends Notification No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and increase Special Additional Excise Duty export of Aviation Turbine Fuel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 31-08-2022]
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Service Tax - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Provisions in the Cenvat Credit Rules, 2004 regarding reversal of credit.
[Board's Circulars: F.No. 137/32/2014-Service Tax; Dated 05-07-2019]
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2. 

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016.
[Board's Circulars: F.No. 137/3/2016-Service Tax(Part-I); Dated 21-05-2019]
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3. 

Directs the service tax payable under section 66B of the Finance Act, 1994 (32 of 1994), on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, in the said period, but for the said practice, shall not be required to be paid.
[Notifications: F.No. 137/14/2018-Service Tax; Dated 06-03-2019]
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4. 

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC).
[Board's Circulars: F.No. 354/321/2018-TRU; Dated 15-01-2019]
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5. 

Directs the service tax payable under section 66B of the Finance Act, 1994, on the services by way of granting of "right of way" by "local authorities", as defined in sub-section (7) of section 3 of the Indian Telegraph Act, 1885, in the period commencing on and from the lst day of July, 2012 and ending with the 30th day of June, 2017, but for the practice, shall not be required to be paid.
[Notifications: F.No. 137/12/2018-Service Tax; Dated 30-11-2018]
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Others - C.B.I.C. Orders on Promotions, Transfers, etc.
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1. 

Allocation of work among Members of Central Board of Indirect Taxes and Customs (CBIC).
[Promotions & Transfers: F.No. C-50/25/2000-Ad.II; Dated 21-09-2022]
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2. 

Transfer/Posting in the grade of Assistant Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.22013/2/2022-Ad.II; Dated 20-09-2022]
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3. 

DO Letter from the Chairman.
[Service Matters: F.No. 42/CH(IC)/2021; Dated 19-09-2022]
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4. 

Placing services of Shri Ravindra Kumar Tiwari, IRS (C&IT:2009) as Deputy Secretary in the M/o Environment, Forest & Climate Change, Delhi under Central Staffing Scheme on deputation basis.
[Promotions & Transfers: F.No. A.35017/4/2022-Ad.II (Pt.); Dated 08-09-2022]
read more »

5. 

DO Letter from the Chairman.
[Service Matters: F.No. 40/CH(IC)/2021; Dated 05-09-2022]
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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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Transfer of Residence Concessions for Passengers of Foreign Origin.

25-03-2022

Introduction :

India is one of the world's top destinations for international immigrants. As of 2015, about 5.2 million immigrants live in India, making it the 12th largest immigrant population in the world. Although India is not the world’s preferred immigrant destination, it read more »

Classification of the Specified Organic Chemicals.

10-03-2022

1. Recently the First Schedule of the Customs Tariff Act, 1975 has been amended with effect from 01-01-2022. The said amendment has been done to harmonise the Customs Tariff in accordance with 2022 version of the hamonised System Nomenclature (HSN) approved by the World Custom Organisation (WCO) read more »

Latest News - From Newspaper Headlines
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Noida: CGST inspector arrested for sending obscene messages to Deputy Commissioner and threatening her.

24-09-2022

The issue arose after the Deputy Commissioner had some disagreement with one of her subordinates. The subordinate was angry with his superior and ended up sending her inappropriate messages. Once a case was registered against him, he was on the run for a few days before he read more »

Tainted Customs officials aiding gold smuggling...(Part III)

03-09-2022

On certain days, metal detectors and scanners at the Kannur airport become "non-functional". This happens when specific Customs officials on duty briefly squeeze their eyes shut.

 

In the words of smuggling gang leader Mr M, these officers would be on ‘setting’ at that read more »

When cattle grazers turn gold carriers... (Part II)

02-09-2022

A Dubai-based gang smuggles in 30 kg of gold daily. The ingenious ways of smugglers these days include powdering the yellow metal or converting it into paste or solvent before concealing them inside home appliances. Gold is hidden as screws and earphone pins before being flown in.

read more »

The capsule that crosses the seas! How gold smuggling thrives without a bar...(Part I)

01-09-2022

The gold landed safely in Kerala 24 hours before its scheduled arrival through two female carriers. The capsules were hidden in their bodies, and they boarded the flight to take it back home to the right persons.

 

I contacted the smuggling racket in read more »

Rs. 1,43,612 crore gross GST revenue collected in the month of August 2022.

01-09-2022

Revenues for the month of August 2022 28% higher than the GST revenues in the same month in 2021

 

Monthly GST revenues more than the Rs. 1.4 lakh crore for six months in a row

The gross GST revenue read more »

Latest News - Newspaper Reports on Corruption
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Kerala Police Detain Customs Officer; Gold and Currency Seized.

18-08-2022

The Superintendent ranking officer was taken into custody from outside the Airport on Thursday while he was allegedly waiting for two carriers without knowing the fact that they were already apprehended by the police.

Kozhikode: A Customs officer was detained by the read more »

Karnataka: CBI arrests superintendents of GST, Customs over bribery charges.

07-06-2022

The CBI laid a trap and caught the accused red-handed, accepting a bribe of Rs 80,000 from the complainant. The other superintendent was also caught.

The Central Bureau of Investigation (CBI) has arrested two superintendents of Goods and Services Tax (GST) and a superintendent read more »

Latest Judgements - SC Judgements on Service Matters
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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 »