Circular No. 4/95-Cus.
dated 12/1/95
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject :    Grant of Customs facilities to Indian Diplomatic Officers returning to India on termination of their assignment in Indian Mission abroad – reg.

        A reference is invited to Ministry’s instructions No. 1(11)-Cus.IV / 51 dated 16.4.1951, listing out the various facilities available to Indian Diplomatic Officers and their families and other officers of the Government of India posted abroad in the matter of clearance of their baggage when such persons return to India on termination of their assignment abroad. These instructions, inter alia, provided for grant of Transfer of Residence facilities to such offices who are recalled to India in public interest before the completion of their normal tenure subject to the conditions specified therein. These instructions which were issued in 1951 have since been reviewed by the Board in the context of the provisions of the Customs Act, 1962 and Baggage Rules, 1994. It has been observed that the substantive concessions available under the 1951 instructions are more or less covered by the Baggage Rules, 1994 now in force. Further, some of the provision of the 1951 instructions do not have the necessary legal backing.

2.    In the aforesaid circumstances I am directed to say that the Ministry’s aforesaid instructions dated 16.4.1951 are hereby withdrawn. The clearance of baggage of the diplomatic officers and other officials of the Central Government on their return to India would be governed by the Baggage Rules, 1994. In specified cases where the Baggage Rules do not provide for appropriate duty relief (such as grant of Transfer of Residence facilities to an official recalled prematurely in public interest), the ministry of Finance would consider such cases for grant of ad-hoc exemption on merits.

(T.R. Kapur)
Under Secretary (Cus. VI)

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Category : Custom Duty (6956)
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