Import exemption for used personal and household effects of deceased persons, subject to an Indian Mission ownership certificate at clearance. Exemption applies to import of used bona fide personal and household effects of a deceased person from the whole of customs duty under the First Schedule to the Customs Tariff Act, 1975 and from the whole of additional duty under section 3, on production at customs clearance of a certificate from the concerned Indian Mission confirming ownership by the deceased.
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Provisions expressly mentioned in the judgment/order text.
Import exemption for used personal and household effects of deceased persons, subject to an Indian Mission ownership certificate at clearance.
Exemption applies to import of used bona fide personal and household effects of a deceased person from the whole of customs duty under the First Schedule to the Customs Tariff Act, 1975 and from the whole of additional duty under section 3, on production at customs clearance of a certificate from the concerned Indian Mission confirming ownership by the deceased.
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