Baggage imports in commercial quantity must face adjudication and penalties; non-commercial portions remain eligible for free allowance. Goods imported in baggage that constitute commercial quantity are not permissible within the Baggage Rules and EXIM policy and must be subjected to adjudication with levy of redemption fines and personal penalties rather than released on payment of baggage duty; however, any portion of baggage not in commercial quantity remains eligible for the free baggage allowance.
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.
Baggage imports in commercial quantity must face adjudication and penalties; non-commercial portions remain eligible for free allowance.
Goods imported in baggage that constitute commercial quantity are not permissible within the Baggage Rules and EXIM policy and must be subjected to adjudication with levy of redemption fines and personal penalties rather than released on payment of baggage duty; however, any portion of baggage not in commercial quantity remains eligible for the free baggage allowance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.