Addtional Director ... vs M/S It'S My Name Pvt Ltd on 26 May, 2023
Neutral Citation Number : 2023:DHC:3694-DB
(ii) Rule 5 of the Baggage Rules, 20166, allowed duty free
clearance, in bona fide baggage, of jewellery ... baggage
declaration was required to be filed under the Customs Baggage
Declaration Rules.
Apropos Notification 45/2017-Cus, para 19 of the reply states that