DEMO|

Customs Rules
Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957

2. Definitions.-

In these rules, unless the context otherwise requires,

(a) "goods"

means all articles imported or purchased locally from bonded stocks free of duty in accordance with the notification referred to in sub-rule (3) of rule 1 and includes -

(i) motor vehicles so imported or purchased; and

(ii) all articles including motor vehicles purchased by any privileged persons from another privileged person, on which customs duty has not been paid;

(b) "privileged person"

means a person entitled to import or purchase locally from bond goods free of duty for his personal use or for the use of any member of his family or for official use in his Mission, Consular Post or Office or in Deputy High Commission/Assistant High Commission;

(c) "Non-privileged person"

means a person other than a privileged person.