CA/CMA Final IDT Revision May/Nov 2025 | Levy & Types of Duty, Exemptions, Baggage | Surender Mittal

[@SuhaniMantri-i8m]

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

[@CaAkash1]

बोलो वृंदावन बिहारी लाल की जय 🧡🧡 राधे राधे 🎉🎉🙏🙏💛💛

[@saketverma96]

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 ❤❤

[@geeteshgoyal1354]

Dheere dheere intejar khatm kr rhe h sirji😅

[@Ani-zi8lw]

Surender bhaiya ko bht pranam Aapke raj m aur mere prabhu k raj m idt ka revn bht smoothly hoga ❤ Radhe radhe

[@Machhal517]

Radhe Radhe 🙏

[@nikunjsavaliya8834]

Radhe Radhe sir👏

[@sapnayadav5944]

Thankuu so much sir🙏🙏🙏

[@amitkumargupta3760]

Hare Krishna Hare Krishna , Krishna Krishna Hare Hare ❤❤❤❤

[@saipriyanka1995]

Thanks for sharing🙏

[@nehapatrick7091]

Excellent revision lectures sir

[@chinmaybhogale1676]

Tysm sir radhe radhe excellent insights ❤❤

[@princesingh-we3ff]

Bhut bdiya ❤

[@niharikachawla1326]

Thank you soo much sir..plz aage ki videos bhi upload krdo sir

[@caawaneeshjha0101]

Excellent Revision....

[@caawaneeshjha0101]

aaj apki ABC analysis and revisionary vide ka hi parinam hai ki aaj mai CA hu bhaiya

[@nehashukla9052]

Sir aap sbhi chapters kraane vale the naa ..ekdum se custom kyu...bss plz aap revision lectures upload krte rehna apka hi Sahara hai

[@NKS3795]

Because Content in customs is less and guaranteed weightage

[@nagaraj1806]

@ 01:03:00 assesable value

[@kshitijchandel5811]

Sir ab daily daal dena dt idt ke... Warna break aajayega study me...

[@ayushmitasaha2887]

sir when is the next rev video coming?

[@asswapnil1863]

Sir Custom portion ke notes mil jayenge kya..pls

[@geeteshgoyal1354]

Sir it is nice book ❤ Soft copy available or not

[@manishahotchandani6505]

Sir Gst se seedha customs ?

[@CaAkash1]

@@manishahotchandani6505 first do customs and then gst

[@readingbee4508]

Sir may 25 ke liye books li hai aapki to apne amendments kuch green ya alag color sai highlight kiye hai?

[@v.praveenkumar7842]

No.. AIR1CA books mey amendment alag color me nahi rahetha..

[@mannpatel2233]

​@@v.praveenkumar7842nhi bhai green wala shayad nov 25 k liye h May 25 k liye nhi puchna padega surendra bhaiya se

[@RAHULKUMARJAIN-tj6kr]

Best faculty of IDT simple understanding

[@heera602]

1:07:13 Exemptions

[@RajshekarIengar]

Radhe Radhe🙏