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
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
open for inspection by the registering authority.
Rule 47 of the Central Motor Vehicle Rules, 1989
Application for registration of motor vehicles.--(1) An application ... 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
Check-in baggage charges (above 15 kgs. of free
check-in baggage allowance. Between 15-20 kgs
of checked-in baggage, the charge ... making any modification in the rule, or
both Houses agree that the rule should not be made, the rule
shall thereafter have effect only
filed by her
before the Customs authorities under the Baggage Rules for bringing hard
currency and jewellery into India, etc.
5. The Assessing Officer from ... LTVs, Residential Permits, etc.
As for the declaration made under the Baggage Rules, she contended that she
had made no such declaration. As regards
Customs Act read with Rule 7 of the Baggage Rules 2016 and
Regulation 6 / 7(3) / 7(4) of the Foreign Exchange Management
(Export
with
Citibank on 30/04/2001 ignoring the then prevalent Baggage
Rules. Thus, the addition made must be deleted.
7. The learned CIT(A) erred ... without any declaration in terms of Baggage Rules as given
under FEMA. Thus the assessee being an American citizen who is
otherwise permitted to convey
such as, flight no., date of journey, route, passenger details, amount, baggage rules of the airline, there was no mention of reporting time for passengers ... while relevant information like flight no., departure time, passenger details, baggage rules etc. were mentioned quite prominently in the Electronic Reservation Slip, and more
Middle East permanently and hence brought back his household goods under Baggage Rules (transfer of residence) through container as an unaccompanied baggage. The said container ... appellant has failed to file baggage declaration on 19.03.2012. The documents filed along with the baggage declaration with the Customs, the goods were declared
baggage and commonly it can be noted that when 20 kg. checked baggage was allowed to the customer as per Checked and Cabin Baggage Rules ... containing one diamond ring which should have been carried in the cabin baggage and counsel for the appellant has very fairly conceded the same
