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        Case ID :
        Customs, DGFT & SEZ

        Import of Passenger baggage - Misuse of Baggage Rules

        October 13, 2007

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        As per the provisions of Baggage Rules, 1998, a passenger is allowed to import Bonafide baggage in the following manner:

        Rule 3 Read with Appendix A and Appendix B

        Passengers returning from countries other than Nepal, Bhutan, Myanmar or China

        Rule 4 Read with Appendix B

        Passengers returning from Nepal, Bhutan, Myanmar or China.

        Rule 5 Read with Appendix C

        Professionals returning to India.

        Rule 6 Read with Appendix D

        Jewellery.

        Rule 7 Read with Appendix E

        Tourists

        Rule 8 Read with Appendix F

        Transfer of residence\

        Rule 9

        Provisions regarding unaccompanied baggage

        Rule 10

        Application of these Rules to members of the crew

        Now, CBEC has realized that the scheme of Baggage Rules is being misused in the following manner:

        "It is reported that a single passenger arriving into India brings goods said to be belonging to several other persons as his unaccompanied baggage and that clearance of all such goods was being permitted at some of the airports/Customs station without invoking any penal provisions. Colloquially this is referred to as "door-to-door delivery" traffic".

        Therefore, CBEC has issued a circular no. 35/3007 dated 28-09-2007 for the purpose of preventing the misuse, by stating:

        "It is, therefore, reiterated that all the provisions of Customs Act, 1962 and Baggage Rules, 1998 are applicable to unaccompanied baggage as they are applicable to baggage (accompanied), except the free allowance which is not available for unaccompanied baggage".

        Misuse of baggage rules: unaccompanied baggage treated as accompanied baggage and free allowance excluded under customs law. Unaccompanied baggage used to import goods for multiple persons is an abuse of the baggage concessions; all provisions applicable to accompanied baggage apply to unaccompanied baggage except that the free allowance is not available, and penal provisions may be invoked to prevent door to door delivery exploitation.
                          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.

                                Misuse of baggage rules: unaccompanied baggage treated as accompanied baggage and free allowance excluded under customs law.

                                Unaccompanied baggage used to import goods for multiple persons is an abuse of the baggage concessions; all provisions applicable to accompanied baggage apply to unaccompanied baggage except that the free allowance is not available, and penal provisions may be invoked to prevent door to door delivery exploitation.





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                                ActsIncome Tax
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