Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Notification exempts gifts imported as baggage for specified public officials and visiting foreign dignitaries, subject to clearance declarations</h1> Notification exempts from customs duty and integrated tax articles of gift imported as baggage by persons in specified public classes and by foreign dignitaries visiting on official business when those gifts are to be presented to such public persons. Exemption is conditional on making required declarations at clearance under the Customs Act and declaring status to the Assistant or Deputy Commissioner of Customs. The covered classes include Union/State/Union territory ministers and public servants appointed to government posts, excluding employees of corporations established by or owned/controlled by government. The notification incorporates later amendments to the tax reference.
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