TaxTMI 
TaxTMI 
Baggage --- commercial quantity – redemption fine/per-sonal penalty leviable
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....xcise & Customs New Delhi, the 11, April, 2000 Subject : Baggage --- commercial quantity - redemption fine/per-sonal penalty leviable Instances have come to the notice of Central Board of Excise and Customs that in some case of import of baggage in commercial quantity the Adjudicating/Appellate authorities have dropped/set aside the order imposing redemption fine and personal penalty on n....
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....sures : (1) Copy of Board's instructions vide F.No. 495/6/96-Cus.VI dt. 6.5.1996 Subject : - Import o Goods in Commercial Quantities in Baggage -Regarding Sir, Please refer to your D.O. Letter F.No. S/V-10(28)CCU/96 dated - 16th April, 1996 on the above subject. The Board has examined the issue in detail and it is confirmed that import of goods in commercial quantity could not be permi....
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....ormal restrictions and prohibitions as have been specified in the revised import policy of goods, irrespective of whether they are brought by air, by sea or baggage would be applicable". It may be seen that both the instructions have spoken of following the Exim Policy and therefore, the practice of allowing such goods on payment of duty only was irregular. In addition, it was mentioned in the com....
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....ed vide circular No. 2/92, dated 31.1.1992and vide File No. 495/10/92-Cus. VI. Dated 7.7.1992 and recently vide F.No. 495/6/96-Cus. VI dated 6.5.1996. the gist of the said instructions are that import of the consumer goods in commercial quantity is not permissible even in the present EXIM Policy and in addition they are not to be treated as part of the bona fide baggage. Therefore, they would be l....