Rules for passing free of import duty baggage in actual use, and for the landing of passenger’s baggage and passing the same through the ports, Saurashtra (From Rule 1 to Rule V)
Rules for passing free of import duty baggage in actual use, and for the landing of passenger’s baggage and passing the same through the ports, Saurashtra
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Customs baggage clearance: troopship passenger baggage may be landed duty free when prescribed returns and officer lists are furnished. Customs procedure for troopships requires the commanding officer to ensure prescribed returns are completed and countersigned before arrival; a Customs Officer then boards, collects returns and an officers' list, completes specified entries, recovers any duty due and issues receipts; when complete returns and the officers' list are furnished passenger baggage may be landed duty free, subject to Customs' continuing power to examine or detain goods where doubt arises.
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.
Customs baggage clearance: troopship passenger baggage may be landed duty free when prescribed returns and officer lists are furnished.
Customs procedure for troopships requires the commanding officer to ensure prescribed returns are completed and countersigned before arrival; a Customs Officer then boards, collects returns and an officers' list, completes specified entries, recovers any duty due and issues receipts; when complete returns and the officers' list are furnished passenger baggage may be landed duty free, subject to Customs' continuing power to examine or detain goods where doubt arises.
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