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            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.

            <h1>Unaccompanied baggage import rules require timing compliance; no free allowance and normal baggage duty applies.</h1> Unaccompanied baggage must have been in the passenger's possession abroad and dispatched within one month of arrival, with possible extensions by the Deputy/Assistant Commissioner of Customs. Such baggage may arrive up to two months before the passenger or, where justified, within a longer period not exceeding one year if reasons are recorded. No free allowance is available for unaccompanied baggage, which is subject to the normal baggage rate of duty plus GST and cess.

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