News Flash
  • LAST DATE FOR PAYMENT OF GST AND FILING OF RETURN FOR JULY 2017 EXTENDED BY 5 DAYSclick here
  • Draft CBLR, 2017 click here
  • Furnishing of information on appointment made on the basis of fake/ false caste certificate click here
  • राजस्व ज्ञान संगम' Annual Conference of Tax Administrators, 2017 – Click Here
  • Notification No. 23/2017-Central Tax which Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 has been uploaded. click here
  • Notification No. 22/2017-Central Tax which Seeks to amend the CGST Rules, 2017 has been uploaded. click here
  • Press Release regarding extension of GSTR FORM 3B has been uploaded. click here
  • Press Release regarding clarification regarding availability of Transitional Credit for GST has been uploaded. click here
  • All Chief Commissioners of Central Tax are requested to check their official Email-ID for DGGSTI letter dated 14/08/2017
  • Rajaswa Gyansangam - All India Anunual Conference of Tax Administrators is schedule. For agenda click here
  • Observance of Rashtriya Ekta Diwas (National Unity Day ) on 31st Oct, 2017. click here
  • Circular No. 5/5/2017-GST (Clarification on issues related to Bond/Letter of Undertaking for exports) has been uploaded click here
  • Recruitment Rules, 2017 for Group 'A' & 'B' posts of CRCL under CBEC click here
  • Instructions from Member (A) regarding revision of pension of pre-2016 pensioners. For Detail please click here
  • Guideline for submission of outsourcing proposals to the Board. For Detail pleaseclick here
  • "Attention Exporters : Registration of your bank Accounts with Customs is required for IGST refunds before filing Shipping Bills. Ignore if already done the same for drawback purposes."
  • Implementation of CAT, Chandigarh order dated 03.08.2012 in Balwinder Singh Matharoo case.click here
  • “Chairman’s letter dated 4th Aug17".click here
  • Charter of Functions of DGGST For Details click here
  • Suggestions/Comments are invited on Report of the Committee on Stagnation in promotion of Central Excise Group 'B' officers to Group 'A'. For Details click here
  • FAQs for GST rate has been uploadedFor Details click here
  • “Order relating to extension of date for filing option for composition scheme has been issued. For details-.click here
  • Filling vacancies in the grade of Senior Intelligence Officers (SIOs) and Intelligence Officers (IOs) on local transfer/loan basis in the newly created Chandigarh Zonal unit, Shimla regional unit and Jammu Regional Unit. - for details -click here
  • Attention: All Chief Commissioners / Commissioners of Customs Locations - ROSL Scroll generation has been activated. For detailed advisory for the System Managers / Asst System Managers Please Click here
  • Two new Directorates have been created by CBEC w.e.f 01.07.2017 i.e, DGARM and Directorate of International Customs. For details Click here
  • For checking the availability of GSTIN in Customs EDI System. Please go to Custom Duty Calculator > Codes > Common > GSTN Number Enquiry — Please click here
  • Ordinance dated 08/07/2017 for extending provisions CGST and IGST Act to the State of J & K have been uploaded.
  • Service Tax Return for the period from 01.04.2017 to 30.06.2017 shall be submitted by 15th August 2017
  • Press note on return filing has been uploaded - For details click here
View all

Baggage (Transit to Customs Stations) Regulations, 1967

[ M.F. (D.R. & I.) Notification No.
61-Cus., dated 3rd June, 1967 amended by
Notifications No. 164-Cus., dated 30-7-1977;
No. 229/84-Cus., dated 31-8-1984;
No. 246/85-Cus., dated 2-8-1985;
No. 39/86-Cus., dated 12-2-1986 and
No. 43/2002-Cus. (N.T.), dated 8-7-2002. ]

In exercise of the powers conferred by section 81 of the Customs Act, 1962 (52 of 1962) and in supersession of its notification No. 135-Customs, dated the 25th May, 1963, the Central Board of Excise and Customs hereby makes the following regulations for the transit of unaccompanied baggage from the customs station of arrival at Bombay, Delhi, Calcutta, [Madras, Bangalore, [Trivandrum], Hyderabad [Cochin, Ahmedabad, Goa, Calicut, Coimbatore, Lucknow or Amritsar] ] to any other of the aforesaid customs stations, namely :-

1.Short title.-

These regulations may be called the Baggage (Transit to Customs Stations) Regulations, 1967.

2.Conditions for allowing transit.-

Where the unaccompanied baggage of any passenger arrives at the customs station at Bombay, Delhi, Calcutta, [Madras, Bangalore, [Trivandrum], Hyderabad [Cochin, Ahmedabad, Goa, Calicut, Coimbatore, Lucknow or Amritsar] ] and the passenger desires that the said baggage may be cleared at any of the aforesaid customs stations other than the customs station at which the baggage has arrived, then, on a request made in this behalf by the passenger, such baggage may be permitted to be transported to the customs station at which the passenger desires the same to be cleared, by [air, a passenger train or trucks], if -

(a) all arrangements are made by the passenger or his agent for the transport of such baggage from the customs station of arrival to the customs station at which he desires to have such baggage cleared, for its booking to that station and for its transport to the customs house in the place at which the station is located;

(b) the baggage remains under the supervision of an officer of customs deputed for the purpose except when it is under the custody of the airline or the railway authorities, and the passenger pays for the services of the officer so deputed; and

(c) in the case of goods to be transported by rail, such of the goods as can be insured with the railways are so insured.

[(d) in the case of goods to be transported by trucks, the carrier shall be responsible for carriage of goods to destination Customs in containerised truck after sealing of the same by one time bottle seal by Customs and on execution of bond and security to the satisfaction of the Commissioner of Customs at the originating Airport/Air-cargo Complex.]

3.Special provision.-

Notwithstanding anything contained in these regulations, the [Commissioner of Customs] may, at his discretion, permit unaccompanied baggage to be transported for clearance to the customs station at which the passenger desires to have the same cleared by goods train, if -

(a) the goods are insured; and

(b) (i) the passenger or his agent satisfies the proper officer that the goods would not be accepted for being carried in a passenger train having regard to the size and weight thereof; or

(ii) the transport by passenger train would put the passenger to undue financial strain :

Provided that the [Commissioner of Customs] shall, whenever Quick Transit Service is available, allow the transport of goods only through that Service.

Explanation. - "Quick Transit Service" means the special scheme of transit of goods consignments over the Indian Railway System in which the delivery of goods at destination is guaranteed within the stipulated time.

[Regulation 4.Payment of fee.- A fee of [twenty rupees] in respect of each application for transhipment of goods shall be charged at all customs stations.]

Explanation. - In this regulation one ton or a fraction thereof of iron ore, oil, timber and other bulk commodities, shall be reckoned as one package.