Clearance free of duty extended to passengers via specified land routes; tourist categories and entry points amended. The proviso to rule 3 is replaced to allow an Indian resident or a foreigner arriving by the land routes listed in Annexure IV to obtain clearance free of duty for bona fide baggage up to the limits in column (2) of Appendix B. Appendix E entries are amended to redefine tourist categories with respect to arrivals by those specified land routes, and Annexure IV is added to list the specific border entry points to which these concessions apply.
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Provisions expressly mentioned in the judgment/order text.
Clearance free of duty extended to passengers via specified land routes; tourist categories and entry points amended.
The proviso to rule 3 is replaced to allow an Indian resident or a foreigner arriving by the land routes listed in Annexure IV to obtain clearance free of duty for bona fide baggage up to the limits in column (2) of Appendix B. Appendix E entries are amended to redefine tourist categories with respect to arrivals by those specified land routes, and Annexure IV is added to list the specific border entry points to which these concessions apply.
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