What is the quantity of Silver that can be imported by a Passenger?
YESTERDAY, I got a call from a senior officer of Customs with the above question. I told him it is ten kgs. He told me, "I know it is ten kgs, but I want to know where it is so specified; I read the Baggage Rules and I couldn't find it there". I told him it is given in Notification No. 12/2012-Cus dated 17.03.2012. Before I could continue he thanked me and put down the phone. After about ten minutes I got a call from him again, "Vijay, my staff studied the Notifications 12/2012- Tariff as well as Non Tariff, but could not find the stipulation”.
I told him to see entry No. 322 in Notification No. 12/2012-Cus - not the NT Notification. This time he did not disconnect, but got a Tariff and browsed through it himself to see Entry No. 322 in the Table to the Notification No. 12/2012-Cus. He told me it reads, "Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger". Where does it mention 10 kgs? I patiently told him that column 6 (conditions) of the table against entry No. 322 stipulated Condition No. 35. "Okay, I will go to Condition No. 35", he said and it says, "(b) the quantity of import does not exceed ten kilograms of gold and one hundred kilograms of silver per eligible passenger . So this says 100 kgs and not 10 kgs”. I tell him, “Sir, you are looking at an old tariff - please see Notification No. 26/2012-Cus dated 18.04.2012”. ”Alright let me go to Notification No.26/2012”, he says; “”but this is about some electrical energy”, he almost shouts at me. “Sir, please see the last part of the notification, which amends Condition No. 35 of Notification No. 12/2012-Cus", I patiently tell him.“okay this reads as ‘the total quantity of gold under items (i) and (ii) of Sr. No. 321 does not exceed one kilogram and the quantity of silver under Sr. No. 322 does not exceed ten kilograms per eligible passenger; Fine! My problem is solved; Thank you", he told me.
Then he tells me - to find out about this 10 kgs of silver, I have to first know that it is not in the Baggage Rules, then I have to know that it is in Notification No. 12/2012-Cus; then I have to know that it is in Sl. No. 322; then I have to read Condition No. 35; then I have to know that this condition has been amended and I have to read the amended condition in Notification No. 26/2012. Why do they make things so complicated? My entire office was not able to sort out this mystery for the last two days? I told him to read, That's Guy I am After in .
And finally he asked me why this does not figure in the Baggage Rules? I was exhausted and told him that I would answer that question tomorrow. Would you like to answer that question? Please mail your answer to vijaywrite@taxindiaonline.com