https://www.taxtmi.com/caselaws?id=45032 Import of a water scooter as unaccompanied baggage under transfer-of-residence concession was stated to remain subject to the foreign trade regime, which restricted water transport crafts unless covered by a licence. The Baggage Rules were described as granting duty exemption only for bona fide personal and household effects on transfer of residence, and that exemption did not override express import restrictions. The water scooter was treated as a pleasure craft rather than a routine personal effect, and the text notes insufficient material to show the required prior use abroad for the minimum prescribed period. On that basis, a valid import licence was required and the Baggage Rules did not protect the import. en-us Wed, 11 Nov 1998 00:00:00 +0530 Thu, 08 Jul 2010 10:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45032 Import of a water scooter as unaccompanied baggage under transfer-of-residence concession was stated to remain subject to the foreign trade regime, which restricted water transport crafts unless covered by a licence. The Baggage Rules were described as granting duty exemption only for bona fide personal and household effects on transfer of residence, and that exemption did not override express import restrictions. The water scooter was treated as a pleasure craft rather than a routine personal effect, and the text notes insufficient material to show the required prior use abroad for the minimum prescribed period. On that basis, a valid import licence was required and the Baggage Rules did not protect the import. Case-Laws Customs Wed, 11 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45032