Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Import of Baggage - the spare parts in question were intended ...

Customs

January 10, 2020

Import of Baggage - the spare parts in question were intended for use in a vehicle imported by the petitioner earlier and put to personal use of the petitioner - the said items of spare parts constituted bona fide baggage.

View Source

 


 

You may also like:

  1. Marketibility of goods - sale of spare part of automobile procured locally and imported after packing or unpacking - MRP based levy u/s 4A - prima facie case is against...

  2. Effective rate of duty of customs on baggage - Articles imported into India by a passenger or a member of a crew as baggage - Notification

  3. Import of good (in commercial quantity) through banafide baggage is not permissible - It cannot be constituted as bonafide baggage... - CGOVT

  4. Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126...

  5. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

  6. Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that...

  7. 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...

  8. Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

  9. Classification of imported goods - Parts of E-Rikshaws - General interpretative rules of classification under customs cannot be read into any other statute including the...

  10. Classification of imported goods - imports of fuel pump unit assembly - the fuel injecting pumps are neither an accessory not the spare part of the engine of a motor...

 

Quick Updates:Latest Updates