Customs facilities to experts assigned to India under the various Aid Schemes viz. U.N. and its Specialised Agencies (Regular) Programme, UNDP, Colombo Plan, Indo-French Programme and other bilateral co-operation agreements with foreign countries
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Duty free import privileges for foreign experts expanded, with specified personal effects and relaxed baggage valuation and timing rules, plus compliance safeguards. Customs concessions permit experts assigned to India under aid and technical co operation schemes to import specified personal effects duty free upon execution of a certificate of undertaking, and to import consumable consumer articles duty free up to prescribed annual monetary ceilings (proportionately adjusted for stays under one year). Baggage rules are relaxed so the individual article value limit is not applied and customs may waive duties on additional minor items up to a cap and the time limit for unaccompanied baggage where delay is not abusive; these concessions apply generally at first arrival and sponsoring bodies bear operational responsibilities to ensure compliance and recovery of duty on improper disposal.
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Provisions expressly mentioned in the judgment/order text.
Duty free import privileges for foreign experts expanded, with specified personal effects and relaxed baggage valuation and timing rules, plus compliance safeguards.
Customs concessions permit experts assigned to India under aid and technical co operation schemes to import specified personal effects duty free upon execution of a certificate of undertaking, and to import consumable consumer articles duty free up to prescribed annual monetary ceilings (proportionately adjusted for stays under one year). Baggage rules are relaxed so the individual article value limit is not applied and customs may waive duties on additional minor items up to a cap and the time limit for unaccompanied baggage where delay is not abusive; these concessions apply generally at first arrival and sponsoring bodies bear operational responsibilities to ensure compliance and recovery of duty on improper disposal.
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