Customs baggage exemptions updated to require arrival duty-free declarations and compliance with baggage rule time limits. Amendments substitute conditions in clauses (a) and (b) to require a declaration that goods were in the person's possession abroad before departure or were purchased on arrival from duty free shops prior to customs clearance, and to require that goods not accompanying the passenger were shipped, despatched or arrived within the time limits of the Baggage Rules, 1978; the amendments also increase the monetary thresholds specified in those conditions.
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.
Customs baggage exemptions updated to require arrival duty-free declarations and compliance with baggage rule time limits.
Amendments substitute conditions in clauses (a) and (b) to require a declaration that goods were in the person's possession abroad before departure or were purchased on arrival from duty free shops prior to customs clearance, and to require that goods not accompanying the passenger were shipped, despatched or arrived within the time limits of the Baggage Rules, 1978; the amendments also increase the monetary thresholds specified in those conditions.
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