https://www.taxtmi.com/caselaws?id=257884 The court dismissed the writ petition seeking a refund of customs duty amounting to Rs. 39,984/-, collected on two television sets purchased in Singapore. It held that the Customs Act and Baggage Rules do not permit pooling of free allowance among family members. The court concluded that the petitioners were not entitled to an exemption from customs duty and upheld the customs authorities' decision to collect the duty. The court found no ambiguity in the definition of "family" under the Baggage Rules and rejected the petitioners' arguments based on Supreme Court decisions. No costs were awarded. en-us Thu, 26 Feb 2015 00:00:00 +0530 Mon, 05 Oct 2015 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257884 The court dismissed the writ petition seeking a refund of customs duty amounting to Rs. 39,984/-, collected on two television sets purchased in Singapore. It held that the Customs Act and Baggage Rules do not permit pooling of free allowance among family members. The court concluded that the petitioners were not entitled to an exemption from customs duty and upheld the customs authorities' decision to collect the duty. The court found no ambiguity in the definition of "family" under the Baggage Rules and rejected the petitioners' arguments based on Supreme Court decisions. No costs were awarded. Case-Laws Customs Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257884