reference, to
reproduce relevant Rules of Baggage Rules, 1998:-
"RULE 2. Definitions - In these rules, unless the context otherwise
requires-
(i) ...
(ii) "resident ... orders of the
lower authorities by relying upon Rule 3 and Rule 4 of the Baggage
Rules 1998. In our view, both these rules would
dealt with by the law of the land for
violation of Baggage Rules or violation of
Customs Act and, for that purpose ... view of this violation of Baggage Rules, additional penalty
was imposed and the Petitioner was permitted to take away
the goods after payment of duty
that from time she brought them as a part of her personal baggage and in support of his case, she had told the authorities ... which dealt with the import of goods as personal baggage under the Baggage Rules. The decision of the Government has been mentioned in this notice
above
exemption read with the duty free allowance available under
the Baggage Rules applicable to arriving passengers, neither
customs duty (upto the permitted baggage allowance ... above exemption read with the duty free allowance
under the Baggage Rules.
30. In the backdrop above, in our view, consequently,
the charging provision that
required to write a detailed assignment on the topic baggage rules, problems in interpretation, cases of violations, and suggestions for improvement, and for the said
above
exemption read with the duty free allowance available under
the Baggage Rules applicable to arriving passengers, neither
customs duty (upto the permitted baggage allowance ... above exemption read with the duty free allowance
under the Baggage Rules.
30. In the backdrop above, in our view, consequently,
the charging provision that
reproduced herein
under :-
Para 31 :- As per Appendix A to the Baggage Rules, 1998
notified vide notification No.30/98-Customs (NT) dated ... watch is a personal effect for the purposes of the Baggage
Rules, 1998 and, therefore, two watches brought by the Respondents into India
could
motor vehicle to a purchaser without registration, whether
temporary or permanent. Rule 47 stipulates as follows :
47 Application for registration of motor vehicles ... case of imported vehicles other than
those imported under the Baggage Rules, 1998, the
procedure followed by the registering authority shall be
same as those
person could go abroad and bring foreign goods under the Baggage Rules up to the value of Rs. 12,000/- free of duty and there ... detenu in doing so because bringing goods under the Baggage Rules did not amount to smuggling. Therefore according to Mr. Bagve neither there
above
exemption read with the duty free allowance available under
the Baggage Rules applicable to arriving passengers, neither
customs duty (upto the permitted baggage allowance ... above exemption read with the duty free allowance
under the Baggage Rules.
30. In the backdrop above, in our view, consequently,
the charging provision that
