Short visit exclusions for baggage relief clarified, allowing limited returns and condonation for early return under special circumstances. The amendment defines treatment of short visits for baggage duty exemption: for clause (a) visits aggregated up to forty-five days are ignored if the stay abroad, excluding such visits, is at least three hundred sixty-five days; for clause (b) visits aggregated up to six months are ignored, with the Assistant Collector able to condone up to a two-month shortfall for specified causes and the Collector able to condone stays in India exceeding six months on sufficient cause.
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Provisions expressly mentioned in the judgment/order text.
Short visit exclusions for baggage relief clarified, allowing limited returns and condonation for early return under special circumstances.
The amendment defines treatment of short visits for baggage duty exemption: for clause (a) visits aggregated up to forty-five days are ignored if the stay abroad, excluding such visits, is at least three hundred sixty-five days; for clause (b) visits aggregated up to six months are ignored, with the Assistant Collector able to condone up to a two-month shortfall for specified causes and the Collector able to condone stays in India exceeding six months on sufficient cause.
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