Duty-free export of trade samples as personal baggage allowed; customs to apply a liberal, criteria based administrative approach. Customs should permit duty-free export of bona fide trade samples as part of passenger baggage by reading Para 2.31 of the Foreign Trade Policy together with Para 2.20 and Para 2.27 of the Handbook of Procedure; pending amendment of Para 2.31, a liberal administrative view based on exporter status, nature and quantity of samples, and any Export Promotion Council certification may be applied.
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 export of trade samples as personal baggage allowed; customs to apply a liberal, criteria based administrative approach.
Customs should permit duty-free export of bona fide trade samples as part of passenger baggage by reading Para 2.31 of the Foreign Trade Policy together with Para 2.20 and Para 2.27 of the Handbook of Procedure; pending amendment of Para 2.31, a liberal administrative view based on exporter status, nature and quantity of samples, and any Export Promotion Council certification may be applied.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
