CA/CMA Final IDT Customs Revision May/Nov 2025 | Levy & Type of Duty, Exemption, Baggage | Surender
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- Опубліковано 6 лют 2025
- Topics Covered -
Basics of Customs Duty
Levy and Types of Customs Duty Exemptions from Customs Duty
Stores and Baggage
By Ex Assistant Commissioner of GST - Surender Mittal - AIR 1 UPSC ICAOS
AIR1CA Career Institute (CA Atul Agarwal & CA Ajay Agarwal)
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Levy & Type of Custom duty
Basics 0:08
Charging Section 12 12:55
Duties 19:34
- Basic Custom Duty (Always add 10% SWS)
-Safeguard Duty 27:44 (Import in Increased Qty)
-Countervailing Duty 33:03 (Subsidizes Article)
- Anti Dumping Duty 36:36 (Dumping Margin Injury Margin)
- Common Point B/w Countervailing Duty & Anti Dumping Duty 46:30
-Additional Duties 53:57 (IGT Comp Cess)
- Calculation of Total Duty Payable on Import 1:03:30 (Done along w example)
Exemptions from customs duty, Stores & Baggage
Exemptions 1:07:10
Reimportation of Goods Sec 20 i) Permanent Reimport ii) Temporary Reimport (repair )
Rules (Concessional Rate or Specified End Use) 1:25:00
Cal/ Eg of Duty Payable in case of Violation od conditions 1:34:18
Remission & Abatement 1:38:05 (learn Secs)
-Sec 13 Pilfered Goods (theft in small qty, after Unloading before ORDER of clearance, Actual Clearance does not matter)
-Sec 22 Abatement 1:44:34 (Damaged or deteriorated goods)
-Sec 23 - Remission of duty on lost or destroyed goods 1:48:20 (Key point: Date of order does not matter, lost any time before clearance)
- Relinquishment of title of Goods
Stores 1:52:57
Baggage 1:57:00
🎊🙏
Thank you 😊
Sir because of your revision video, Concept Notes and QB
I got 55 marks in IDT in Nov 24 exam and cleared my 2nd group.
Thankyou so much for everything ❤❤
Surender bhaiya ko bht pranam
Aapke raj m aur mere prabhu k raj m idt ka revn bht smoothly hoga ❤
Radhe radhe
बोलो वृंदावन बिहारी लाल की जय 🧡🧡 राधे राधे 🎉🎉🙏🙏💛💛
Thank you so very much, sir. You explained everything from scratch. 🙏🙏🙏
Bro its - not revision class its regular fast track exam oriented batch . For idt .
Hare Krishna Hare Krishna , Krishna Krishna Hare Hare ❤❤❤❤
Very nice lecture sir!!And it would be really helpful if English Captions are provided.
amazing lecture with full coverage . It fell like proper lecture not revision video .
Radhe Radhe sir👏
Thanks for sharing🙏
Dheere dheere intejar khatm kr rhe h sirji😅
Excellent revision video sir.....thanks you so much
Thank you sir... 🙏🙏
Radhe Radhe 🙏
Tysm sir radhe radhe excellent insights ❤❤
Thankuu so much sir🙏🙏🙏
Thank you soo much sir..plz aage ki videos bhi upload krdo sir
Excellent Revision....
aaj apki ABC analysis and revisionary vide ka hi parinam hai ki aaj mai CA hu bhaiya
Thanks you so much sir 🙏
Ultimate revision sir Thankyou very much ❤❤
Sir aap sbhi chapters kraane vale the naa ..ekdum se custom kyu...bss plz aap revision lectures upload krte rehna apka hi Sahara hai
Because Content in customs is less and guaranteed weightage
Excellent revision lectures sir
Bhut bdiya ❤
Sir ab daily daal dena dt idt ke... Warna break aajayega study me...
Sir plz aage ke videos daal do
Sir it is nice book ❤
Soft copy available or not
@
01:03:00 assesable value
sir when is the next rev video coming?
Best faculty of IDT simple understanding
Sir Custom portion ke notes mil jayenge kya..pls
Sir may 25 ke liye books li hai aapki to apne amendments kuch green ya alag color sai highlight kiye hai?
No.. AIR1CA books mey amendment alag color me nahi rahetha..
@@v.praveenkumar7842nhi bhai green wala shayad nov 25 k liye h
May 25 k liye nhi puchna padega surendra bhaiya se
Sir Gst se seedha customs ?
@@manishahotchandani6505 first do customs and then gst
1:07:13 Exemptions
Radhe Radhe🙏