Customs exemption scope excludes baggage and stores from Chapter XII on coastal goods and vessels carrying them. Chapter XII of the Customs Act, 1962 relating to coastal goods and vessels carrying coastal goods does not apply to baggage or stores. The provision functions as an exclusionary rule, limiting the Chapter's scope to coastal goods and vessels carrying such goods and excluding baggage and stores from its operation.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption scope excludes baggage and stores from Chapter XII on coastal goods and vessels carrying them.
Chapter XII of the Customs Act, 1962 relating to coastal goods and vessels carrying coastal goods does not apply to baggage or stores. The provision functions as an exclusionary rule, limiting the Chapter's scope to coastal goods and vessels carrying such goods and excluding baggage and stores from its operation.
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