excluded from
the category of goods carried in a baggage and therefore, the Baggage
Rules, 1998 can have no application.
5. Per contra, Sri.John ... bona fide baggage to the extent mentioned in column
(2) of Appendix E."
19. Appendix E to the Baggage Rules, 1998 is extracted below
lakhs as unaccompanied baggage on his claim of transfer of residence concession in terms of Baggage Rules, 1994. The only question that arises for consideration ... goods by the person as passenger baggage to the extent admissible under the Baggage Rules. This Rule has its exception under every head. Similarly Baggage
Unaccompanied baggages are dealt with under Rule
8 which indicates that all the rules shall apply to unaccompanied
baggage also. Rule 6 is relevant, which ... permissible to be imported as per Rule 8 read with
Rule 6 of the Baggage Rules, 2016 and when such goods
claim the benefit of duty free baggage allowance under the Customs Act read with
the Baggage Rules. It was found, however, that the goods were ... spare parts were not excluded for carriage in baggage under Appendix I of the Baggage
Rules, the finding of the learned single Judge that
respondents to
assess customs duty as per the provisions of the Baggage Rules, as
applicable to Non-resident Indians (NRIs) who avail Transfer of
Residence ... respondents to assess
customs duty as per the provisions of the Baggage Rules, as
applicable to NRIs who avail Transfer of Residence benefit, with
sales through DFSs in the arrival terminal, the arriving
passenger's baggage is exempted from customs duty under Notification
No.43/2017-Cus dated ... read with the duty free allowance available
under the applicable Baggage Rules, as such goods do not attract any
W.P.(C).No.12274
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
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 case the Court was considering the Baggage Rules, 1994 issued under the Customs Act and other allied provisions. In that case the appellant contended
Indian Rupees, was Rs.5,81,780/-. Inasmuch as the
baggage rules permitted the carriage of only upto 5000 US $ by a
passenger, the customs
