https://www.taxtmi.com/circulars?id=1215 Goods imported in baggage that constitute commercial quantity are not permissible within the Baggage Rules and EXIM policy and must be subjected to adjudication with levy of redemption fines and personal penalties rather than released on payment of baggage duty; however, any portion of baggage not in commercial quantity remains eligible for the free baggage allowance. en-us Tue, 11 Apr 2000 00:00:00 +0530 Tue, 03 Feb 2026 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1215 Goods imported in baggage that constitute commercial quantity are not permissible within the Baggage Rules and EXIM policy and must be subjected to adjudication with levy of redemption fines and personal penalties rather than released on payment of baggage duty; however, any portion of baggage not in commercial quantity remains eligible for the free baggage allowance. Circulars Customs Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1215