Baggage under the Customs Act includes unaccompanied baggage but not:
APersonal clothing items
BGifts carried by hand
CMotor vehicles and cars
DCurrency of a passenger
Answer & Solution
Correct answer: C. Motor vehicles and cars
Section 2(3) states baggage does not include motor vehicles.
Keep practising Customs Act 1962: Levy and Exemption
Browse all Customs Act 1962: Levy and Exemption questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
Countervailing duties follow a finding that foreign subsidies have:Countervailing duties are also known as:An ad valorem tax is based on the:A tariff or import tax is paid by whom?Export duty is refundable under Section 26 if the goods are re-imported within:Under Section 25(6), no duty is collected if the duty leviable is up to:A Section 25 exemption in a different form can never make duty:An explanation clarifying a Section 25 notification can be inserted within: