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          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.

          <h1>Baggage duty exemption: personal use and bona fide gifts passed free of duty subject to prescribed rules and limits.</h1> A proper officer may pass baggage items free of duty if they have been in the passenger's or crew member's use for a minimum period specified by rules, or if items in a passenger's baggage are for personal or family use or are bona fide gifts or souvenirs, provided each item and the aggregate value remain within rule specified limits; the Central Government may make rules prescribing the minimum period, maximum individual and total values, clearance conditions, and differentiated rules for classes of persons.

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