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Urgent help req. ca final idt- baggage rules 1998 ( customs)

CA Final 586 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)

A  as per my understanding from bangar


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