Passenger's Baggage (Levy of Fees) Regulations, 1966
Notification No. 111-Cus., dated 8th June, 1966
In exercise of the powers conferred by sub-section (1) of section 157 read with sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following Regulations, namely:-
1. Short title.-
These regulations may be called the Passenger"s Baggage (Levy of Fees) Regulations, 1966.
2. Extent of application.-
These regulations shall apply to baggage including any package comprised therein, detained or seized from passengers or taken over as unclaimed, and subsequently released or returned.
3. Levy of fees.-
In respect of any such baggage or any package comprised therein, a fee of such amount as the Commissioner of Customs may fix shall be levied and collected at the time the baggage or package is released or returned, having regard to -
(i) the nature of the articles contained in the baggage or package;
(ii) the charges incurred in the transportation of the baggage or package from the landing place to the place of storage including the porterage charges; and
(iii) any other expenditure incurred for services rendered:
Provided that no fee shall be levied in respect of any baggage or package detained by the customs authorities but released to the passenger on the ground that it has been in his bonafide use.