What do you mean by the following specific terms used within the meaning of the customs Act, 1962: Baggage

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2017
What do you mean by the following specific terms used within the meaning of the customs Act, 1962: Baggage

Answer & Explanation:

"Baggage" includes unaccompanied baggage but does not include motor Vehicles [Section 2 (3)]

Topics: Customs Act, 1962

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