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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
Value of 10gm Gold = Rs. 43642.00
Basic Customs Duty = Rs. 3273.00
Agri. Infra. and Devel. Cess = Rs. 1091.00
Social Welfare Surcharge = Rs. 436.00
Total Duty on 10gm Gold = Rs. 4801.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Value of 1kg Silver = Rs. 56925.00
Basic Customs Duty = Rs. 4269.00
Agri. Infra. and Devel. Cess = Rs. 1423.00
Social Welfare Surcharge = Rs. 569.00
Total Duty on 1kg Silver = Rs. 6262.00

Import Duty on Silver

Indian Customs Holidays

< December 2021 >
SunMonTueWedThuFriSat
2829301234
567891011
12131415161718
1920212223RH
2627282930311
2345678
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

D.A. Rates

Effective Dates DA Rates
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.

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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

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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
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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 17/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18-11-2021]
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2. 

Amends Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18-11-2021]
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3. 

Amends Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18-11-2021]
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4. 

Amends Notification No 12/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18-11-2021]
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5. 

Amends Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/207/2021-TR; Dated 18-11-2021]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Exchage Rates - Amends the notification No. 92/2021-CUSTOMS (N.T.), dated 18th November, 2021.
[Notifications (Non-Tariff): F.No. 468/01/2021-Cus.V; Dated 25-11-2021]
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2. 

Import of teas from the neighbouring country (Nepal) as "Darjeeling Tea".
[Board's Instructions: F.No. 401/88/2021-Cus.III; Dated 24-11-2021]
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3. 

Direction under Section 16 (5) of Food Safety and Standards Act, 2006 regarding extension of validity of the NOCfor the Alcoholic Beverages Bottled in Origin & in Bulk
[Board's Instructions: F.No. 401/86/2021-Cus.III; Dated 24-11-2021]
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4. 

Exchage Rates - Amends the notification No. 92/2021-CUSTOMS (N.T.), dated 18th November, 2021.
[Notifications (Non-Tariff): F.No. 468/01/2021-Cus.V; Dated 24-11-2021]
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5. 

Import of wireless equipment by Telecom Service Providers (TSPs) on the basis of self-declaration.
[Board's Instructions: F.No. 401/74/2021-Cus.III; Dated 23-11-2021]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Audit Para No. 501 to 5018 of Chapter V of Audit report no. 01 of 2021 of SCNs and Adjudication process in CBIC.
[Board's Instructions: F.No. CBIC-90206/1/2021-CX-IV Section-CBEC; Dated 18-11-2021]
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2. 

Clarification in respect of the Master Circular No. 1053/02/2017-CX dated 10.03.2017.
[Board's Circulars: F.No. 116/13/2020-CX.3; Dated 11-11-2021]
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3. 

Notification for allowing Centralised registration for Petroleum Crude.
[Notifications (Non-Tariff): F.No. 116/40/2020-CX.3; Dated 10-11-2021]
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4. 

Procedures for refund of excise duty on purchase of petrol/diesel/fuel oil by Diplomatic Missions and their officers for their official /personal use.
[Board's Instructions: F.No. 116/40/2021-CX-3; Dated 10-11-2021]
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5. 

Amends Notification No. 04/2019-Central Excise reducing Road and Infratructure Cess (RIC) on Petrol and Diesel.
[Notifications (Tariff): F.No. 354/72/2021–TRU; Dated 03-11-2021]
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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. 

Grant of Non-Functional Selection Grade (NFSG) on regular basis - Corrigendum.
[Promotions & Transfers: F.No. A-32012/03/2021-Ad.II; Dated 25-11-2021]
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2. 

NOC for extension of loan period of staff posted on loan basis in Board beyond 3(three) years
[Promotions & Transfers: F.No. A-11013/12/201g-Ad.lV; Dated 24-11-2021]
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3. 

DO Letter from the Chairman.
[Service Matters: F.No. 98/CH(IC)/2020; Dated 23-11-2021]
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4. 

Placing servcies of Ms. Neha Garg, IRS (C&IT:2007) as Director in D/o Health & Family Welfare, Delhi under CSS on deputation basis.
[Promotions & Transfers: F.No. A-32017/01/2021-Ad.II (Pt.I); Dated 22-11-2021]
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5. 

Grant of Non-Functional Selection Grade (NFSG) on regular basis.
[Promotions & Transfers: F.No. A-32012/03/2021-Ad.II; Dated 22-11-2021]
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Discussion Board - Member's Feedback, Queries & Replies
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16-04-2021

Sir,

In some cases, 'Let export order' was given to the goods. But exporters could not stuff/load the goods due to non-availability and shortage of containers. In such cases, exporters are able to book the containers after a gap read more »

News & Views - Articles Written by Prominent Members
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Anti-Dumping Duty on Methyl Acetoacetate and its Classification.

12-09-2021

As per the Notification No. 31/2021-Cus. (ADD), dated 29-05-2021, Anti-Dumping Duty (ADD) has been levied on import of Methyl Acetoacetate originating in or imported from China PR. The said goods is specified in column (3) of the table of e said notification falling under the tariff items read more »

Latest News - From Newspaper Headlines
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Over 3500 latest iphone 13 models worth Rs. 42.86 crore seized at Mumbai airport.

29-11-2021

DRI seized consignments of 3,646 latest models of iPhones, suspected to be smuggled into the country from Hong Kong.

DRI busted consignments of 3,646 latest models of iPhones smuggled into the country from Hong Kong at the Chhatrapati Shivaji International Airport in Mumbai.

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Centre works on tax framework to regulate cryptocurrencies.

21-11-2021

The issue of regulatory gaps is also being discussed in meetings involving the Government and regulators such as the Reserve Bank of India (RBI), an official said.

As India seeks global collaboration on regulating cryptocurrencies, with Prime Minister Narendra Modi identifying them at the read more »

Importer-exporter codes not updated after Jan 2014 to be deactivated: DGFT

21-11-2021

The move would help in knowing the actual number of real traders in the country.

The Commerce Ministry's foreign trade arm DGFT will deactivate all importer-exporter codes (IECs) that have not been updated after January 1, 2014, with effect from December 6, 2021, a read more »

Latest News - Newspaper Reports on Corruption
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CBI arrests an additional commissioner and a superintendent, customs department in bribery case.

09-09-2021

The Central Bureau of Investigation has arrested an Additional Commissioner and a Superintendent, Customs Department in a bribery case of Rs.1.30 Lakh.

CBI registered a case against Superintendent, Customs, Amritsar (Punjab) on a complaint. It was alleged that read more »

Latest Judgements - SC Judgements on Service Matters
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19-08-2019

BHARAT SANCHAR NIGAM LTD AND OTHERS Vs. PRAMOD V SAWANT AND ANOTHER

Service Matter - It is trite law that employees of PSUs are not entitled to protection u/s 197 of CrPC as public servant - Hence question of sanctions against appellants nos 3 & 4 by treating them as public servant does not arise since they were absorbed into the main appellant company (PSU).

Case Law »
01-03-2019

SANJAY JAIN Vs. NU TECH CORPORATE SERVICE LTD & ORS

Service Matter - Adverse remarks - Petitioner the Deputy Commissioner of Income Tax - During the assessment, the petitioner made certain adjustments in the refunds due to the assessee - In appeal before the jurisdictional division bench of the HC the adjustments were set aside - The court made certain adverse remarks against the petitioner and issued directions - Directions included adverse entry in the ACR and denial of promotion - Since, directions were issued without specific notice to the petitioner and were wholly unnecessary having regard to the lis remarks and directions are expunged.

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