Provisions regarding unaccompanied baggage
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....to all unaccompanied baggage unless otherwise excluded under these rules: Provided that the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow the un....
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....eding one year, for reasons to be recorded in writing, if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his contro....
TaxTMI