Gold Import by Passenger: Domestic Bus Travel Leads to 12.5% Duty under CTH 71081300, Not Baggage Rate.

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....Goods /gold is classified under chapter heading 71081300 - import of baggage by a passenger coming from abroad - applicable rate of tax is 12.5% or 35%? - admittedly, appellant was travelling from Bahraich to Barabanki by bus; thus, it is a case of town seizure; accordingly, it is held that the rate of duty for import of baggage is not applicable, and the duty is payable @ 12.5% for gold, falling under CTH 71081300. - AT....