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Form No. 038 Form of Receipt for Duty paid on Baggage - Customs

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1. Section 81 - Regulations in respect of baggage - Customs Act, 1962
2. Rule III - Other Steamers - Rules for passing free of import duty baggage in actual use and for the landing of passenger’s baggage and passing the same through the Custom House at Bombay.
3. Rule I - Troopships - Rules for passing free of import duty baggage in actual use, and for the landing of passenger’s baggage and passing the same through the ports, Saurashtra