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          Import of baggage of deceased person: duty exemption available subject to consular certificate proving ownership. Import of baggage of a deceased person is permitted free of duty for bonafide personal and household articles provided a certificate from the relevant Indian Embassy or High Commission establishing that the goods belonged to the deceased is produced, in accordance with Notification No.21/2002-Cus.
                            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 baggage of deceased person: duty exemption available subject to consular certificate proving ownership.

                                  Import of baggage of a deceased person is permitted free of duty for bonafide personal and household articles provided a certificate from the relevant Indian Embassy or High Commission establishing that the goods belonged to the deceased is produced, in accordance with Notification No.21/2002-Cus.


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