Temporary detention of baggage permits return of declared dutiable or prohibited articles when the passenger leaves India. Temporary detention of baggage is available where a passenger's baggage contains a dutiable or prohibited article and a true declaration has been made under section 77. On request, the proper officer may detain the article for return when the passenger leaves India. If the passenger cannot collect it at departure, the article may be returned through an authorised passenger leaving India or as cargo consigned in the passenger's name.
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.
Temporary detention of baggage permits return of declared dutiable or prohibited articles when the passenger leaves India.
Temporary detention of baggage is available where a passenger's baggage contains a dutiable or prohibited article and a true declaration has been made under section 77. On request, the proper officer may detain the article for return when the passenger leaves India. If the passenger cannot collect it at departure, the article may be returned through an authorised passenger leaving India or as cargo consigned in the passenger's name.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.