Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Baggage allowance for returning passengers: used personal effects exempt and limited additional articles permitted per passenger, non transferable. Passengers returning after a stay abroad of more than three days may import used personal effects, excluding jewellery, for daily necessities; passengers aged ten and above also may bring additional articles carried on person or in accompanied baggage up to a prescribed value, while passengers below ten have a lower prescribed value. The free allowance is personal and may not be pooled with another passenger's allowance.
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 allowance for returning passengers: used personal effects exempt and limited additional articles permitted per passenger, non transferable.
Passengers returning after a stay abroad of more than three days may import used personal effects, excluding jewellery, for daily necessities; passengers aged ten and above also may bring additional articles carried on person or in accompanied baggage up to a prescribed value, while passengers below ten have a lower prescribed value. The free allowance is personal and may not be pooled with another passenger's allowance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.