Can anyone help me with a query in Custom Act?
Referring to the Baggage Rules 2016, Annexure 1, What shall be the interpretation of "Alcoholic liquor or wine in excess of 2 litres",if a passenger brings 3 litres of wine what shall be taxable- whole 3 litres or 1 litre which is in excess to 2 litres? Please quote a case law,if any.
Thanks.
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CUSTOM ACT
Replies (1)
2 Litres will be included in the calculation of GFA and the balance 1 litre is liable to customs duty fully.
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