Provisions relating to unaccompanied baggage:
The various provisions in the above rules are also applicable to the unaccompanied baggage unless specifically excluded.
The unaccompanied baggage must be dispatched within one month of his arrival in India or such further period as the Assistant Commissioner may allow. The unaccompanied baggage can land in India even before the arrival of the passenger. The unaccompanied baggage may arrive within two months before the arrival of the passenger. However if the passenger is not able to arrive in India due to circumstances beyond his control like sudden illness to himself or any member of family, natural calamities, disturbed conditions etc. the Assistant Commissioner may extend the period of two months upto a maximum of one year for reasons to be recorded.
Goods listed in Annexure I & II
Annexure I:
1. Fire arms
2. Cartridges of fire arms exceeding 50.
3. Cigarettes exceeding 100 or cigars exceeding 25 or tobacco exceeding 125 gms.
4. Alcoholic liquor or wine in excess of two litres
5. Gold or silver in any form other than ornaments
6. Flat Panel (LCD/LED/Plasma) Television
Annexure II:
1. Colour Television/Monochrome television
2. Digital Video Disc Player
3. Video Home Theatre System
4. Dish Washer
5. Music System
6. Air conditioner
7. Domestic Refrigerators of capacity above 300 litres or its equivalent
8. Deep Freezer
9. Microwave Oven
10. Video camera or the combination of such video camera with one or more of the following goods viz.
(a) Television receiver.
(b) Sound recording or reproducing apparatus.
(c) Video reproducing apparatus.
11. Word Processing Machine
12. Fax Machine
13. Portable Photocopying Machine
14. Vessel
15. Aircraft
16. Cinematographic films of 35 mm and above
17. Gold or silver in any form other than ornaments
Annexure III:
1. Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player
2. Washing Machine
3. Electrical or Liquefied Petroleum Gas Cooking Range
4. Personal computer (Desktop Computer)
5. Laptop Computer (Notebook Computer)
6. Domestic Refrigerators of capacity up to 300 litres or its equivalent.
Crew Baggage: These baggage rules are applicable to the members of the crew engaged in foreign going vessels, when they are finally paid off on termination of their engagement. However, a crew member of a vessel and aircraft shall be allowed to bring items like chocolates cheese, cosmetics and other petty gift items for their personal or family use which shall not exceed the value of ` 1500.
Temporary detention of baggage [Section 80]: It may so happen that a passenger has brought with him an article, which is prohibited. The passenger may not insist on taking it into the Indian Territory. On the contrary, he may opt to re-export it or take it with him when he leaves the country.
Similarly a passenger may not unnecessarily pay duty on an article, which he can conveniently avoid taking into the town, if the duty is heavy. In such case also, he may opt to take the article with him when he leaves the country.
In both the cases, he will have to deposit the article with the customs authorities and take it back at the port of his departure.
“Where the baggage of a passenger contains any ar ticle which is dutiable or the import of which is prohibited and in respect of which a true declaration has been made under section 77, the proper officer may, at the request of the passenger, detain such article for the purpose of being returned to him on his leaving India and if for any reason, the passenger is not able to collect the article at the time of his leaving India the article may be returned to him through any other passenger authorised by him and leaving India or as cargo consigned in his name ”.
Declaration – the essence: The declaration of the goods brought in is an absolute necessity. If the goods are not declared under section 77, the passenger cannot subsequently claim the benefit under section 80 and the goods are liable for confiscation. [Md. Ibrahim v. Secretary, Ministry of Finance, 2000 (123) ELT 239 (Mad).]