https://www.taxtmi.com/circulars?id=813 Customs Transfer of Residence forms must have the clause banning sale or display of baggage until market price falls below 50% removed because the Baggage (Conditions of Exemption) Rules, 1975 were rescinded; action and intimation to the Board are required. One firearm of permissible bore may be imported under Chapter IV of the Baggage Rules, 1994, but the firearm must not be sold, transferred, loaned or otherwise parted with during the lifetime of the importer, and customs shall endorse this restriction in the arms licence and passport at clearance. en-us Wed, 07 Jun 1995 00:00:00 +0530 Tue, 03 Feb 2026 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=813 Customs Transfer of Residence forms must have the clause banning sale or display of baggage until market price falls below 50% removed because the Baggage (Conditions of Exemption) Rules, 1975 were rescinded; action and intimation to the Board are required. One firearm of permissible bore may be imported under Chapter IV of the Baggage Rules, 1994, but the firearm must not be sold, transferred, loaned or otherwise parted with during the lifetime of the importer, and customs shall endorse this restriction in the arms licence and passport at clearance. Circulars Customs Wed, 07 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=813