Personal-use goods exemption limits customs controls, while transfers of notified goods require a prescribed memorandum. Notified goods in personal use, or kept in residential premises for personal use, are excluded from sections 11C, 11E and 11F of the Customs Act, 1962. Where such goods are sold or otherwise transferred for valuable consideration, the person in possession must issue a memorandum with prescribed particulars, and the goods may not be moved from one place to another unless accompanied by that memorandum.
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.
Personal-use goods exemption limits customs controls, while transfers of notified goods require a prescribed memorandum.
Notified goods in personal use, or kept in residential premises for personal use, are excluded from sections 11C, 11E and 11F of the Customs Act, 1962. Where such goods are sold or otherwise transferred for valuable consideration, the person in possession must issue a memorandum with prescribed particulars, and the goods may not be moved from one place to another unless accompanied by that memorandum.
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