Chapter XI of Customs Act 1962- Baggage; ATA Carnet; Post; Stores- Section 77 to 90
A few more words about this Video
The important sections that come under the chapter are Section 77 to Section 90. Some of the major points discussed in the video include detention of baggage, tariff valuation, exemption from duty of certain baggage, post, registration of goods imported and exported by post, calculation of rate of duty, stores and trans-shipment of stores. A baggage is something that is personal in nature and whenever a person wants to carry something to or from the country that is personal in nature, it qualifies itself as baggage. Duty has to be paid for this when it comes to the clearance process. There are a lot of other important topics that are covered in this video such as the treatment of goods that come by post and so on.
In this video, Mr. Samir J. Shah, Chief Mentor and Director at JBS Academy Private Limited explains to us in great detail, what is the important points to keep in mind when it comes to Chapter XI of Customs Act, 1962.