Customs Act, 1962 › Chapter VII — Clearance of imported goods and export goods

Section 44. Chapter not to apply to baggage and postal articles

Customs Act, 1962

Bare Act

Chapter not to apply to baggage and postal articles. — The provisions of this Chapter shall not apply to (a) baggage, and (b) goods imported or to be exported by post.

Judgments on Section 44

Trip Communication Pvt. Ltd vs Union Of India & Others — Delhi High Court, 28 Mar 2014. Demurrage/detention waiver under Regulation 6(1)(l) HCCAR, 2009 and the AAI Policy for Waiver must be harmoniously construed: an importer against whom fine, penalty, personal penalty and/or warning is imposed gets no…