Baggage declaration requirement mandates declaring non-personal goods on arrival, with exemptions, inspection powers, and penalties. Baggage declaration is required for passengers arriving from Pakistan carrying goods above the low-value threshold; bona fide baggage-wearing apparel, personal and household effects, reasonable jewellery and specified professional tools-is exempt from duty but excludes items such as excess alcohol and tobacco, large appliances, vehicles, unlicensed arms, wireless apparatus and excess textiles. Specific personal-effect allowances (one watch, one bicycle, one camera, one sewing machine per family, etc.) must be fully declared. Non-bona-fide imports are dutiable ad valorem on Indian value; officers may examine and detain packages, and false declarations invite fines and confiscation.
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 declaration requirement mandates declaring non-personal goods on arrival, with exemptions, inspection powers, and penalties.
Baggage declaration is required for passengers arriving from Pakistan carrying goods above the low-value threshold; bona fide baggage-wearing apparel, personal and household effects, reasonable jewellery and specified professional tools-is exempt from duty but excludes items such as excess alcohol and tobacco, large appliances, vehicles, unlicensed arms, wireless apparatus and excess textiles. Specific personal-effect allowances (one watch, one bicycle, one camera, one sewing machine per family, etc.) must be fully declared. Non-bona-fide imports are dutiable ad valorem on Indian value; officers may examine and detain packages, and false declarations invite fines and confiscation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
