https://www.taxtmi.com/circulars?id=70706 Passengers carrying dutiable or prohibited goods must file the prescribed baggage declaration, ordinarily through the Atithi application, and non-declaration or mis-declaration may attract action under the Customs Act, 1962. Used personal effects needed for daily necessities may be cleared duty free, while commercial goods are not bona fide baggage. Jewellery and valuables receive duty-free treatment only where they qualify as used personal effects or meet prescribed re-import, temporary-import, or special-allowance conditions. Customs verification is risk-based, and unaccompanied baggage remains subject to applicable declaration, bona fide-use and monitoring requirements. en-us Fri, 13 Mar 2026 00:00:00 +0530 Thu, 06 Aug 2026 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70706 Passengers carrying dutiable or prohibited goods must file the prescribed baggage declaration, ordinarily through the Atithi application, and non-declaration or mis-declaration may attract action under the Customs Act, 1962. Used personal effects needed for daily necessities may be cleared duty free, while commercial goods are not bona fide baggage. Jewellery and valuables receive duty-free treatment only where they qualify as used personal effects or meet prescribed re-import, temporary-import, or special-allowance conditions. Customs verification is risk-based, and unaccompanied baggage remains subject to applicable declaration, bona fide-use and monitoring requirements. Circulars Customs Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70706