Duty on specified goods imported as Baggage - Amendment to Notification No. 137/90-Cus. - 164/90 - Customs -Tariff

Duty on specified goods imported as Baggage - Amendment to Notification No. 137/90-Cus. Notification No. 164/90-Cus. Dated 30-3-1990 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 137/90-Customs, dated 20th March, 1990, namely :- In the opening paragraph of the said notification for the Explanation, the following Explanation shall be substituted namely :- "Explanation. - For the purpose of this notification, - (i) short visits, if any, made by the person referred to in clause (a), during the aforesaid period of not less than 1 year shall be ignored, if the total duration of stay on such short visits to India does not exceed 45 days, provided total period of stay abroad, excluding the period spent in India on such short visits, is not less than 365 days ; and (ii) short visits, if any, made by the person referred to in clause (b), during the aforesaid period of 2 years shall be ignored if the total duration of stay on such short visit does not exceed six months and shortfall upto a period of two months in a person's stay abroad may be condoned by the Assistant Collector of Customs if he is satisfied that the person's early return to India has been caused by his availing of the terminal leave or a vacation or by any other special circumstances, provided that on sufficient cause being shown by the person concerned, the Collector of Customs may condone the period of stay in India in excess of six months.