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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 01-07-2022

Value of 10gm Gold = Rs. 46186.00
Basic Customs Duty = Rs. 5773.00
Agri. Infra. and Devel. Cess = Rs. 1155.00
Social Welfare Surcharge = Rs. 693.00
Total Duty on 10gm Gold = Rs. 7621.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 01-07-2022

Value of 1kg Silver = Rs. 54160.00
Basic Customs Duty = Rs. 4062.00
Agri. Infra. and Devel. Cess = Rs. 1354.00
Social Welfare Surcharge = Rs. 542.00
Total Duty on 1kg Silver = Rs. 5958.00

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

< July 2022 >
SunMonTueWedThuFriSat
2627282930R2
3456789
H111213141516
17181920212223
24252627282930
31123456
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. 

Procedure relating to sanction, post-audit and review of refund claims.
[CGST Instructions: F.No. CBEC/20/16/35/2019-GST; Dated 14-06-2022]
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2. 

Waives late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22.
[CGST Notifications: F.No. CBIC-20006/8/2022-GST; Dated 26-05-2022]
read more »

3. 

Deposit of tax during the course of search, inspection or investigation.
[CGST Instructions: F.No. GST/INV/Instructions/2022-23; Dated 25-05-2022]
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4. 

Extends the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme.
[CGST Notifications: F.No. CBIC-20006/9/2022-GST; Dated 17-05-2022]
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5. 

Extends the due date of filing FORM GSTR-3B for the month of April, 2022.
[CGST Notifications: F.No. CBIC-20006/9/2022-GST; Dated 17-05-2022]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amendment in Export Policy of items under HS Codes 27101241, 27101242, 27101243, 27101244, 27101249, 27101941, 27101944 and 27101949 of Chapter 27 of Schedule 2 of the ITC (HS) Export Policy.
[Board's Instructions: F.No. 401/46/2022-Cus.III; Dated 03-07-2022]
read more »

2. 

Continues the exemption from Integrated Tax and Compensation Cess on goods imported under AA/EPCG/EOU Schemes.
[Notifications (Tariff): F.No. DGEP/EOU/5/2022-TECH; Dated 30-06-2022]
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3. 

Increases BCD rate on Gold imported under TRQ of India-UAE CEPA.
[Notifications (Tariff): F.No. 354/16/2022-TRU; Dated 30-06-2022]
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4. 

Increases the rate applicable under BCD exemption on Gold imported under replenishment scheme.
[Notifications (Tariff): F.No. 354/16/2022-TRU; Dated 30-06-2022]
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5. 

Exempts Gold imports from Social Welfare Surcharge.
[Notifications (Tariff): F.No. 354/16/2022-TRU; Dated 30-06-2022]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amends notification No. 04/2019-Central Excise (Road and Infrastructure Cess).
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 30-06-2022]
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2. 

Prescribes rates of Road and Infrastructure Cess for exports of petrol and diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 30-06-2022]
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3. 

Exempts Aviation Turbine Fuel, from the whole of the Special Additional Excise Duty.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 30-06-2022]
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4. 

Exempts certain applicable duties on petrol, diesel and ATF cleared for exports.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 30-06-2022]
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5. 

Exempts crude produced by a person which is in excess of crude petroleum oil produced by such person during the preceding Financial Year.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 30-06-2022]
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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]
read more »

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]
read more »

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. 

DO Letter from the Chairman.
[Service Matters: F.No. 30/CH(IC)/2021; Dated 27-06-2022]
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2. 

Temporary attachment of Shri Sumit Kumar Yadav, IRS (C&CE: 2006) [Emp Id: 3048] for the purpose of drawing pay and allowances.
[Promotions & Transfers: F.No. A.22012/01/2021-Ad.II; Dated 22-06-2022]
read more »

3. 

DO Letter from the Chairman.
[Service Matters: F.No. 29/CH(IC)/2021; Dated 20-06-2022]
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4. 

Promotion of Sh Gyanender Saxena (D. O. B. 01.09.1973) from Chemical Examiner, Grade-II to Chemical Examiner, Grade-I in CRCL.
[Promotions & Transfers: F.No. CBIC-10A32/1/2022-AD.IIB; Dated 17-06-2022]
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5. 

Appointment of Ms Amreeta Titus, IRS (C&IT: 2011) as Deputy Secretary (TRU-I), CBIC in Department of Revenue.
[Promotions & Transfers: F.No. A.35017/38/2021-Ad.II; Dated 16-06-2022]
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Discussion Board - Member's Feedback, Queries & Replies
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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 »

22-01-2022

Sir,

As per the section 110 of Customs Act 1962, if the proper officer has reason to believe that any goods are liable to confiscation, he may seize such goods.

i) Provided that where it is 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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Rs. 1,44,616 crore gross GST Revenue collection for June 2022; increase of 56% year-on-year.

01-07-2022

Gross GST collection in June 2022 is the second highest collection next to the April 2022 collection GST collection crosses Rs. 1.40 lakh crore mark 5th time since inception of GST; 4th month at a stretch since March 2022

The gross GST revenue collected in the month of read more »

Officers of CSI Airport, Mumbai seize gold worth more than 10 cr.

23-06-2022

On 20th June, on the basis of profiling and surveillance, a group of foreign nationals travelling from Dubai on Emirates flight EK 504 was targeted. Nothing suspicious was found in checked in baggage. 

A group of passengers created ruckus by read more »

The Goa Customs Museum - What Makes It Awesome.

18-06-2022

If you have time to visit only one museum, then we recommend the Indian Customs & Central Excise Museum. Why? Because you will only find it in Goa. It is a first-of-its-kind museum, and is a great place to see the evolution of the Customs & Excise practices from read more »

Rs.1,40,885 crore gross GST Revenue collection for May 2022; increase of 44% year-on-year.

01-06-2022

GST collection crosses Rs.1.40 lakh crore mark 4th time since inception of GST; 3rd month at a stretch since March 2022

The gross GST revenue collected in the month of May 2022 is Rs. 1,40,885 crore of which CGST is Rs. 25,036 crore, SGST is Rs. 32,001 crore, IGST read more »

GST Revenue collection for April 2022 highest ever at Rs. 1.68 lakh crore.

01-05-2022

Gross GST collection in April 2022 is all time high, Rs. 25,000 crore more than the next highest collection of Rs. 1,42,095 crore, just last month

The gross GST revenue collected in the month of April, 2022 is Rs 1,67,540 crore of which CGST is read more »

Latest News - Newspaper Reports on Corruption
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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 »

CBI arrests 2 Central GST officials in Rs. 50,000 bribery case.

01-05-2022

The CBI arrested 2 Central GST officials in a Rs. 50,000 bribery case in Jaisingpur in Maharashtra.

The Central Bureau of Investigation (CBI) arrested two Central GST officials in a bribery case of Rs. 50,000 on Friday.

Superintendent Mahesh Nesarikar and 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 »