Import licence requirement for a water scooter treated as pleasure craft, despite transfer-of-residence baggage concession.

Import of a water scooter as unaccompanied baggage under transfer-of-residence concession was stated to remain subject to the foreign trade regime, which restricted water transport crafts unless covered by a licence. The Baggage Rules were described as granting duty exemption only for bona fide personal and household effects on transfer of residence, and that exemption did not override express import restrictions. The water scooter was treated as a pleasure craft rather than a routine personal effect, and the text notes insufficient material to show the required prior use abroad for the minimum prescribed period. On that basis, a valid import licence was required and the Baggage Rules did not protect the import.

---

---

Issues: Whether the import of a water scooter brought as unaccompanied baggage under transfer-of-residence concession required an import licence and could be treated as exempt under the Baggage Rules.

Analysis: The foreign trade law empowered the Government to restrict or regulate imports, and the relevant import policy specifically restricted water transport crafts unless covered by a licence. The Baggage Rules granted exemption from duty for personal and household effects on bona fide transfer of residence, but that exemption was subject to express exclusions and did not override import restrictions under the foreign trade regime. The water scooter was treated as a pleasure craft, not a routine personal effect, and there was no satisfactory material showing the required prior use abroad for the prescribed minimum period.

Conclusion: The import required a valid licence and was not protected by the Baggage Rules. The challenge failed.

---