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          Import of baggage of deceased person: duty-free entry requires embassy certificate confirming ownership of personal effects. Import of baggage of a deceased person permits duty-free treatment of used, bonafide personal and household articles provided a certificate from the concerned Indian Embassy or High Commission is produced confirming ownership by the deceased.
                            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-free entry requires embassy certificate confirming ownership of personal effects.

                                  Import of baggage of a deceased person permits duty-free treatment of used, bonafide personal and household articles provided a certificate from the concerned Indian Embassy or High Commission is produced confirming ownership by the deceased.


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