Baggage duty exemption: personal use and bona fide gifts passed free of duty subject to prescribed rules and limits. A proper officer may pass baggage items free of duty if they have been in the passenger's or crew member's use for a minimum period specified by rules, or if items in a passenger's baggage are for personal or family use or are bona fide gifts or souvenirs, provided each item and the aggregate value remain within rule specified limits; the Central Government may make rules prescribing the minimum period, maximum individual and total values, clearance conditions, and differentiated rules for classes of persons.
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.
Baggage duty exemption: personal use and bona fide gifts passed free of duty subject to prescribed rules and limits.
A proper officer may pass baggage items free of duty if they have been in the passenger's or crew member's use for a minimum period specified by rules, or if items in a passenger's baggage are for personal or family use or are bona fide gifts or souvenirs, provided each item and the aggregate value remain within rule specified limits; the Central Government may make rules prescribing the minimum period, maximum individual and total values, clearance conditions, and differentiated rules for classes of persons.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.