Baggage allowance increases lead to higher duty free import thresholds for specified passenger categories, including short stays, concessional tickets. Amendments to the Baggage Rules increase duty free baggage allowances and adjust provisos for passengers arriving from Maldives and Sri Lanka, raise other numeric thresholds in rules 3-5 and rule 4, specify lower per day duty free values for short returns and concessional ticket holders (including minors), and clarify that 'working abroad' includes government officials on training, under the power of section 79(2) of the Customs Act.
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.
Baggage allowance increases lead to higher duty free import thresholds for specified passenger categories, including short stays, concessional tickets.
Amendments to the Baggage Rules increase duty free baggage allowances and adjust provisos for passengers arriving from Maldives and Sri Lanka, raise other numeric thresholds in rules 3-5 and rule 4, specify lower per day duty free values for short returns and concessional ticket holders (including minors), and clarify that "working abroad" includes government officials on training, under the power of section 79(2) of the Customs Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
