Duty-free jewellery allowance for returning passengers permits clearance of jewellery in bona fide baggage subject to Appendix D limits. Rule 6 of the Baggage Rules, 1998 allows a passenger returning to India to obtain customs clearance of jewellery in his bona fide baggage free of duty, up to the extent specified in column (2) of Appendix D; the duty waiver is conditional on the jewellery being part of bona fide baggage and constrained by the Appendix D limit.
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Provisions expressly mentioned in the judgment/order text.
Duty-free jewellery allowance for returning passengers permits clearance of jewellery in bona fide baggage subject to Appendix D limits.
Rule 6 of the Baggage Rules, 1998 allows a passenger returning to India to obtain customs clearance of jewellery in his bona fide baggage free of duty, up to the extent specified in column (2) of Appendix D; the duty waiver is conditional on the jewellery being part of bona fide baggage and constrained by the Appendix D limit.
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