counsel for the respondents, rendered in individual cases, with reference to baggage rules, are not applicable to the facts of this case.
34. Heard ... entry made under this Act, or in the case of baggage in the declaration made under section 77 ;
(m) any goods which do not correspond
entry made under this Act, or in the case of baggage in the declaration made under section 77 ;
(m) any goods which do not correspond ... with the entry made under this Act or in the case of baggage with the declaration made under section 77 in respect thereof
rules made thereunder."
12. Mr. Sen also emphasized upon Rule 47, 48 and 49 of the said
Act which are quoted below :-
"Rule ... 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
studio and hence the same is not a bonafide
baggage, as envisaged by Baggage Rules, 2016. Therefore, it
is submitted that, petitioner may be directed
entry made under this Act, or in the case of baggage in the declaration made under section 77 ;
(m) any goods which do not correspond ... with the entry made under this Act or in the case of baggage with the declaration made under section 77 in respect thereof
were also seized by the CBI and valued, which is against
baggage Rules.
xiii) The Disembarkation card is only an exit card and therefore ... goods in that card will not raise any violation under
the baggage rules or Customs law.
xiv) The case of the prosecution itself is that
were also seized by the CBI and valued, which is against
baggage Rules.
xiii) The Disembarkation card is only an exit card and therefore ... goods in that card will not raise any violation under
the baggage rules or Customs law.
xiv) The case of the prosecution itself is that
studio and hence the same is not a bonafide
baggage, as envisaged by Baggage Rules, 2016. Therefore, it
is submitted that, petitioner may be directed
that any passenger who arrives with
unaccompanied baggage, who intends to clear the baggage
under Transfer Residence rules is required to file a baggage
declaration ... prepared and at that time watch modules were not covered
under baggage rules and concession was not entitled for watch
modules.
29. Fourteenthly, the prosecution
several chapters
and individual provisions, including the relevant rules and regulations framed
thereunder pertaining to baggage, jewellery and the like. The Union has also
referred