Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The Baggage Rules, 2026 and associated Regulations establish electronic pre- or on-arrival customs declaration (via the Atithi app), permit alternative declaration where electronic filing is infeasible, and require risk-based verification; non-declaration attracts action under the Customs Act. Dutyfree allowances and transferofresidence concessions are specified by passenger class and duration, with a distinct special jewellery allowance and differentiated treatment for used personal effects versus valuables not for daily use, which may be dutyassessed or admitted on reimportation against export certificates. Temporary export/import certificates, detention receipts, and procedures for unaccompanied baggage, transit of baggage between stations, landborder limitations, and crew and diplomatic exceptions are prescribed; prior circulars are rescinded accordingly.
The Baggage Rules, 2026 and associated Regulations establish electronic pre- or on-arrival customs declaration (via the Atithi app), permit alternative declaration where electronic filing is infeasible, and require risk-based verification; non-declaration attracts action under the Customs Act. Dutyfree allowances and transferofresidence concessions are specified by passenger class and duration, with a distinct special jewellery allowance and differentiated treatment for used personal effects versus valuables not for daily use, which may be dutyassessed or admitted on reimportation against export certificates. Temporary export/import certificates, detention receipts, and procedures for unaccompanied baggage, transit of baggage between stations, landborder limitations, and crew and diplomatic exceptions are prescribed; prior circulars are rescinded accordingly.
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