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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>Duty-free baggage allowance applies to returning residents and resident foreigners, subject to Appendix A or land-route Appendix B limits.</h1> Rule 3 permits an Indian resident or a foreigner residing in India returning from countries other than Nepal, Bhutan, Myanmar or China to clear articles in bona fide baggage free of duty up to the limits specified in column (2) of Appendix A; arrivals by specified land routes instead qualify for duty-free clearance up to the limits specified in column (2) of Appendix B.

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