https://www.taxtmi.com/caselaws?id=390712 The Court ruled in a Writ Appeal concerning duty free baggage allowance and spare parts imported by the petitioner. The Court upheld that duty free allowance cannot be pooled across family members to enhance an individual's limit. However, it confirmed that the spare parts imported by the petitioner constituted bona fide baggage, relieving the petitioner from any fine or penalty. The impugned orders were set aside, and the petitioner was granted a refund, providing clarity on the interpretation of duty free baggage rules. en-us Fri, 24 May 2019 00:00:00 +0530 Thu, 05 Nov 2020 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390712 The Court ruled in a Writ Appeal concerning duty free baggage allowance and spare parts imported by the petitioner. The Court upheld that duty free allowance cannot be pooled across family members to enhance an individual's limit. However, it confirmed that the spare parts imported by the petitioner constituted bona fide baggage, relieving the petitioner from any fine or penalty. The impugned orders were set aside, and the petitioner was granted a refund, providing clarity on the interpretation of duty free baggage rules. Case-Laws Customs Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390712