https://www.taxtmi.com/caselaws?id=40486 Rule 5 of the Baggage Rules, 1970 is described as allowing duty-free clearance of used instruments, apparatus or appliances specially designed for the passenger's profession or calling when carried for professional use. On that basis, the text states that a calculating machine used by an economist in research work abroad qualified as a professional instrument, and that no value limit barred the concession. It also notes that the writ petition was treated as maintainable because the machine had been sent to Calcutta on bond for clearance, supplying a sufficient territorial basis. The customs orders were accordingly set aside and release without duty directed. en-us Tue, 13 Dec 1977 00:00:00 +0530 Sat, 08 May 2010 16:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40486 Rule 5 of the Baggage Rules, 1970 is described as allowing duty-free clearance of used instruments, apparatus or appliances specially designed for the passenger's profession or calling when carried for professional use. On that basis, the text states that a calculating machine used by an economist in research work abroad qualified as a professional instrument, and that no value limit barred the concession. It also notes that the writ petition was treated as maintainable because the machine had been sent to Calcutta on bond for clearance, supplying a sufficient territorial basis. The customs orders were accordingly set aside and release without duty directed. Case-Laws Customs Tue, 13 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40486