without a licence under the provisions of the passengers (Non-Tourist) Baggage Rules. On the 1st February, 1965 the Assistant Collector of Customs issued ... baggage and mails. In exercise of the said power, the Central Board of Revenue promulgated the "Passengers (Non-Tourist) Baggage Rules" by notification
Tourist) Baggage Rules, Rules 2, 4, 5 and 7 of which read as follows:
"2. The bona fide baggage of a passenger ... baggages must be part of his personal baggage as generally-understood, at the time when he intended to travel The expression "personal baggage
purview
of baggage as per Rule 3(b) of the Baggage Rules, 2016 ?
ii) Whether the Learned Tribunal erred in not appreciating that the
Appellant ... declare the gold as per the
Customs Baggage Declaration Regulations, 2013 read with the Baggage
Rules, 2016, and also did not fulfil the basic eligibility
Baggage Rules 1970. The petitioner was allowed to clear goods valued at Rs. 280/- under Rule 3 of Baggage Rules, free of duty, and, goods ... allowance. This machine could not be released as bona fide baggage under the Baggage Rules and required an I.T.C. Licence for its import
prohibition if the value thereof comes within the admissible limits under Baggage Rules for the time being in force. Thus, the value becomes important. This
prohibition if the value thereof comes within the admissible limits under Baggage Rules for the time being in force. Thus, the value becomes important. This
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
force and there is clear evidence from Airport officers that the baggage declaration form was filled up and signed before search.
9. The learned Judge ... evidence on record, was carried as an unregistered baggage, in avoidance of rules. Ex. VI, ticket and baggage check docs not show the number (Pieces
goods or baggage in any Custom House unless such person holds a licence granted in this behalf in accordance with the rules made under
entry made under this Act, or in the case of baggage in the declaration made under Section 77 ;
(i) any dutiable or prohibited goods which ... with the entry made under this Act or in the case of baggage with the declaration made under Section 77 in respect thereof
