Bona fide baggage exemption regulates duty-free clearance for used personal articles, gifts, souvenirs, and rule-based value limits. Bona fide baggage may be passed free of duty where the proper officer is satisfied that the article has been in use for the minimum period prescribed by rules, or that it is for the use of the passenger or family, or is a bona fide gift or souvenir within prescribed value limits. The Central Government may make rules specifying the period of use, value limits, and conditions before or after clearance, with different rules for different classes of persons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bona fide baggage exemption regulates duty-free clearance for used personal articles, gifts, souvenirs, and rule-based value limits.
Bona fide baggage may be passed free of duty where the proper officer is satisfied that the article has been in use for the minimum period prescribed by rules, or that it is for the use of the passenger or family, or is a bona fide gift or souvenir within prescribed value limits. The Central Government may make rules specifying the period of use, value limits, and conditions before or after clearance, with different rules for different classes of persons.
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