Import of gold / gold jewellery - passing through green channel ...

Passenger Denied Benefits for Gold Import: Failed to Meet Section 79(2) and Baggage Rules, 1998, Conditions.

July 5, 2016

Case Laws Customs CGOVT

Import of gold / gold jewellery - passing through green channel - As per Section 79 (2) read with Baggage Rules, 1998 the benefit can be extended to the passenger who brought the bonafide goods and truly declared to the Customs. In the instant case both the conditions were not fulfilled by the passenger - CGOVT

View Source

← Previous Next →

Import of gold / gold jewellery - passing through green channel ...

Passenger Denied Benefits for Gold Import: Failed to Meet Section 79(2) and Baggage Rules, 1998, Conditions.

July 5, 2016

Case Laws Customs CGOVT

You may also like:

Confiscation of gold jewellery brought in commercial quantity - Benefit of Baggage Rules denied - istake of not obtaining the export certificate from the Customs...

The court held that the Original Authority and Revisional Authority misconstrued the scheme and objectives of the Baggage Rules. The petitioner, a foreign national,...

Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - passenger produced...

HC ruled that gold bangles worn by a passenger returning to India do not constitute "baggage" under the Customs Act 1962 and Baggage Rules 2016. The court determined...

Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

Import of Gold - bonafide baggage or not - the petitioner has violated the provisions of the Customs and Baggage Rules, 2016. The petitioner was duty bound to declare...

Import of Gold Jewellery - Baggage Rules - On perusal of the Rules pertaining to importation of jewellery, as baggage by an arriving passenger, it is seen that the...

The case pertains to the claim of CENVAT credit by the appellant/importer on the imported goods (dump truck) falling under Chapter 87, received in an...

Smuggling - Silver items - Baggage Rules - Although silver does not fall under the category of prohibited goods, the import of silver is governed by certain terms and...

Import of gold bracelets concealed - crossing through green channel without declaring the goods - As per Section 79(2) read with the Baggage Rules the benefit can only...

Appeal shall lie before the Tribunal under Section 129A or not - Baggage Rules, 2016 - Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in...

Amendment in Baggage Rules, 1998 - Baggage Allowance

Goods /gold is classified under chapter heading 71081300 - import of baggage by a passenger coming from abroad - applicable rate of tax is 12.5% or 35%? - admittedly,...

Inconsistent Rule with statutory provision - Section 18(6) of the JVAT Act, 2005 does not contemplate production of JVAT -404 Forms as a mandatory condition for availing...

HC directed CBIC to reconsider Baggage Rules 2016, particularly provisions regarding declaration of jewellery by incoming international passengers. HC observed that...

Quick Updates: