Supreme Court clarifies the definition of “Personal Effects” under Baggage Rules in a Customs Dispute: Directorate of Revenue Intelligence vs. Pushpa Lekhumal Tolani (2017)

/ Baggage Rules, 1998, Customs Act, 1962, Customs Act, 1962 with Section 102, Customs Act, 1962 with Section 77, Customs Law, Judges, Personal Effects, Prafulla C. Pant, R.K. Agrawal

LEGAL ISSUE: Interpretation of “personal effects” under the Baggage Rules, 1998, specifically concerning the import of jewellery by tourists. CASE TYPE: Customs Law Case Name: Directorate of Revenue Intelligence & Ors. vs. Pushpa Lekhumal Tolani Date of the Judgment: 18 August 2017 Citation: (2017) INSC 716 Judges: R.K. Agrawal, J. and Prafulla C. Pant, J. […]

Supreme Court clarifies the definition of “Personal Effects” under Baggage Rules in a Customs Dispute: Directorate of Revenue Intelligence vs. Pushpa Lekhumal Tolani (2017) Read Post »