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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Exemption of conveyances: vehicles with only occupant luggage and certain government or emergency vessels/aircraft may be relieved from customs provisions.</h1> Vehicles carrying only the personal luggage of occupants are excluded from sections 30, 41 and 42, and the Central Government may, by notification, exempt classes of conveyances-including government-owned conveyances and vessels or aircraft temporarily entering due to an emergency-from all or any provisions of the Chapter.

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