Gold import as baggage exemption for passengers returning after minimum stay abroad; duty payable in convertible foreign currency. Exemption applies to gold imported as baggage (including ornaments, excluding those with stones or pearls) under Heading 98.03 by passengers of Indian origin or passport holders returning after a minimum continuous stay abroad; customs duty is relieved up to a prescribed per weight rate, with the concessional duty payable in convertible foreign currency and the exemption capped at a specified maximum quantity per passenger.
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.
Gold import as baggage exemption for passengers returning after minimum stay abroad; duty payable in convertible foreign currency.
Exemption applies to gold imported as baggage (including ornaments, excluding those with stones or pearls) under Heading 98.03 by passengers of Indian origin or passport holders returning after a minimum continuous stay abroad; customs duty is relieved up to a prescribed per weight rate, with the concessional duty payable in convertible foreign currency and the exemption capped at a specified maximum quantity per passenger.
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