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of <h1>Certain Vehicles Exempt from Sections 30, 41, and 42 of Customs Act 1962; Emergency Exemptions Possible via Gazette Notification.</h1> Section 43 of the Customs Act, 1962, exempts certain conveyances from specific provisions. Vehicles carrying only the luggage of their occupants are not subject to sections 30, 41, and 42. Additionally, the Central Government may exempt government or foreign government conveyances, as well as vessels and aircraft entering India temporarily due to emergencies, from any or all provisions of this chapter through a notification in the Official Gazette.
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