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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Export of commercial goods as passenger baggage permitted when proof of purchase with foreign exchange is produced; monitoring required</h1> Export of commercial goods in passenger accompanied or unaccompanied baggage is permitted where passengers produce satisfactory proof that the goods were purchased with foreign exchange brought into India; this operational allowance aims to expedite passenger clearance under a liberalised export stance but requires customs verification of the source of funds and proof of purchase. Customs authorities were instructed to allow such exports while immediately reporting any suspected large-scale abuse with case details. The circular has since been rescinded effective 01-02-2026.