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Circular
No. 64/94-Cus. VI
dated 17/12/96
F.No. 495/6/96 -
Cus- VI
Government of India
Ministry of Finance,
Department of Revenue
(Central Board of Excise
& Customs), New Delhi
Subject:
Permissibility of free allowance to passengers when the whole of the
goods or a part of the
goods of their baggage is treated
to be imported in commercial quantity.
It has come to the notice of the Board that adjudicating authorities at
different levels are holding different opinions whether free allowance
would be permitted on import of baggage's, where part of the goods are
found to be in commercial quantity. The issue of import of consumer goods
in commercial quantity had earlier been examined by Board and instructions
were issued vide circular No. 2/92, dated 31.1.1992 and vide File No. 495/
10/ 92-Cus. VI. dated 7.7.1992 and recently vide F.No. 495/6/96-Cus. VI
dated 6.5.1996. The gist of the said instructions are that import of the
consumer goods in commercial quantity is not permissible even in the present
EXIM Policy and in addition they are not to be treated as part of the bona
fide baggage. Therefore, they would be liable to be adjudicated. the
present problem is where a part of the goods are in the commercial quantity
and that part attracts adjudication and penalty, whether free baggage allowance
can be allowed to the other part of the goods which is not in commercial
quantity. The matter has been examined and it is found that the entire
baggage imported by a passenger does not become non-bonafide or
tainted because some articles in the baggage are held liable to confiscation
being in commercial quantities. Therefore, that portion of the baggage
which is not in commercial quantity would be eligible to free baggage allowance.
Sd/-
(Ranjana Jha)
Secretary to
the Govt. of India