Duty-free import entitlement for accredited journalists extends to goods sent by post or authorised courier if conditions satisfied. Accredited journalists may claim duty-free import under the Notification if they produce the prescribed certification and an undertaking; where goods arrive by authorised courier or Post the journalist qualifies as the importer and may avail the exemption, but goods carried in another passenger's baggage cannot be treated as imported by the journalist because that passenger is the importer.
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.
Duty-free import entitlement for accredited journalists extends to goods sent by post or authorised courier if conditions satisfied.
Accredited journalists may claim duty-free import under the Notification if they produce the prescribed certification and an undertaking; where goods arrive by authorised courier or Post the journalist qualifies as the importer and may avail the exemption, but goods carried in another passenger's baggage cannot be treated as imported by the journalist because that passenger is the importer.
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