.Drawback and other benefits on export goods exported as tourist baggage allowed subject to conditions

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..... ther benefits on export goods which were procured by foreign buyers during their visit to India by making payment in freely convertible foreign currency which was deposited in cash with authorised foreign exchange dealers; and where such goods were generally exported as tourist baggage. 2. The issue has been examined in the board and is clarified that so long as there is clear linkage between th .....

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..... a copy of Currency Declaration Form submitted to Customs at the time of buyer's arrival in India, at the time of clearing of gods for export or at the time of examination of cargo. An appropriate shipping bill must also be filed under Sec. 50 of the customs Act' 1962 for export of such goods under the relevant scheme. Sd/- (Sandeep Ahuja) Under Secretary (DBK)
Circular, Trade Notice, Public N .....

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