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Baggage articles in non-commercial quantity need not be detained

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....of Excise & Customs), New Delhi Subject : Permissibility of free allowance to passengers when the whole of the goods or a part of the goods of their baggage is treated to be imported in commercial quantity. It has come to the notice of the Board that adjudicating authorities at different levels are holding different opinions whether free allowance would be permitted on import of baggage'....

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