Effective rate of duty of customs on baggage - Articles imported into India by a passenger or a member of a crew as baggage

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....arch, 2016 G.S.R. 379 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962(52 of 1962), and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 136/1990- Customs, dated the 20th March, 1990, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide n....

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.... Any article the value of which exceeds the duty free allowance admissible to such passenger or member under the ^2[Baggage Rules, 2026]. 35% ad valorem On the unaccompanied baggage.   35% ad valorem Explanation.- Where the value of any one article exceeds the duty free allowance admissible to such passenger or member under the ^3[Baggage Rules, 2026], the amount of duty s....