Baggage:

The term “baggage” has been defined under section 2 (3) of the Customs Act, to include unaccompanied baggage as well but does not include motor vehicles. The term baggage is a comprehensive term which means the luggage of a passenger accompanied or unaccompanied, and comprises of trunks or bags and the personal belongings of the passenger. It is not limited to the meaning of bonafide baggage as defined in clause 3 of Tourist Baggage Rules, 1958.

The term “goods” has been defined under section 2(22) of the Customs Act, to include inter alia, baggage also. Therefore, the restrictions and regulations governing the import and export of goods will apply mutatis mutandis to baggage also.