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of <h1>Duty-Free Exemption for Journalists Importing Goods via Courier Under Notification No. 11/97-Cus</h1> Accredited journalists importing goods through authorized courier or postal services are eligible for duty-free exemption under Notification No. 11/97-Cus dated 1.3.97, provided they meet the prescribed certification and undertaking requirements. The exemption is not limited to goods carried as personal baggage upon return from abroad. However, goods imported as baggage of another passenger do not qualify for exemption, as that passenger is considered the importer. This clarification aligns with the Customs Act, 1962 definition of importer and aims to resolve prior denial of exemptions in postal imports. Authorities are instructed to publicize this interpretation through appropriate notices.
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