Doubt in ca final idt - baggage rules 1998 (under customs)

Final 831 views 1 replies

Dear all,

 As per the provisions of Rule 3 of Baggage rules ,1998 which speaks on General Free Allowance ;

'POOLING of Free Allowance IS NOT PERMISSIBLE' of one passenger with another passenger.

What exactly does this sentence mean ?

For instance if , Mr.X and Mrs. X come to India from USA after a stay of more than 3 days 

with a Camera worth Rs. 50,000 and Personal Computer worth Rs.1,00,000 .

Will the General Free Allowance available to them be

     A) 35,000 allowable as allowance to any one person only , i.e., Mr.X or Mrs.X 

or   B) 35,000 allowable as allownace to both persons , i.e. Mr.X  and Mrs. X ( So total 70,000)

Plz reply A) , B) or any OTHER ANS. if any,  at the earliest 

( Note :A similar sum is given along with the provisions on Page 14.2 & 14.3 of the IDT Book by Yogendra Bangar -- Please refer and help if possible)

 

Replies (1)

Genaeral free Allowance under Rule 3 is Rs.35,000 only.

As the passangers are returing from USA,hence , Rule 3 applies and GFA = 35,000,for stay of maore than 3days.

Age obviously 10 years or more,as they are married.

GFA under this rule shall not be allowed to be pooled with the free allownace of any other passenger.Hence Mr.X & Mrs.X  cannot claim GFA for rs.35,000 each i.e. Rs.70,000 in total


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