baggage" in section 80 of this Act means only bona fide baggage as contemplated by clause 3 of the Tourist Baggage Rules, 1958, there ... means only personal baggage or bona fide baggage under Section 79 or personal effects under Clause 3 of the Tourist Baggage Rules. I may only
lady, cannot be termed as personal
effects under the Baggage Rules, 1998. Similarly, the articles
which are newly purchased as evidenced by the invoices ... baggage through the green channel as she being a tourist had
no dutiable goods to declare under the Baggage Rules. The
presumption that the jewellery
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
Residence Rules, 1978, and the Tourist Baggage Rules, 1978. Rules 5(c) of the Baggage Rules clearly states that "nothing contained in this rule ... said order enables a person as passenger baggage to the extent admissible under the Baggage Rules for the time being in force. We have already
Division Bench of the Delhi High Court has
also dealt with Baggage Rules, 2016 as amended with effect from 01.04.2016.
23. Learned Senior Standing Counsel ... expression “baggage” has been defined in
Section 2(3) of the Customs Act, 1962, as follows:-
“baggage” includes unaccompanied baggage but does
not include motor
imported as part of passengers baggage as per
limits, terms and conditions thereof in the Baggage
Rules, 1998.
c) As per Section ... gold ornaments
were kept in their “baggage”.
37. Thus, neither under the provisions of the Baggage Rules, 1998 nor
under Notification No.12/2012-Customs
goods by the
person as passenger baggage to the extent permissible under the
Baggage Rules.
11. The interpretation of the respondents to the Baggage Rules ... were not defined in the Rules.
13. When the 2016 Rules ultimately came to be promulgated,
Rule 2(vi) specifically introduced a definition with respect
submit that only if any personal jeweleries were kept in baggage,
the Baggage Rule will apply. However, if it is carried on the person ... person
worn the jewelery, it would not be considered as baggage, thus, the
Baggage Rule will not apply since the same is beyond the scope
submit that only if any personal jeweleries were kept in baggage,
the Baggage Rule will apply. However, if it is carried on the person ... baggage” includes unaccompanied baggage
but does not include motor vehicles;
48. A reading of the above definition would show that baggage
includes unaccompanied baggage
