Import of personal and household effects under T.R. facility with doubts must be referred to senior customs officials for examination. When doubts arise about the bona fide nature of unaccompanied passenger baggage imported under the T.R. facility, the case must be referred to the Addl./Dy. Collector of Customs for examination and an appropriate decision to prevent harassment while guarding against misuse.
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.
Import of personal and household effects under T.R. facility with doubts must be referred to senior customs officials for examination.
When doubts arise about the bona fide nature of unaccompanied passenger baggage imported under the T.R. facility, the case must be referred to the Addl./Dy. Collector of Customs for examination and an appropriate decision to prevent harassment while guarding against misuse.
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