Duty-free baggage allowances vary by duration abroad and item type under baggage rules for returning Indian passengers. Duty free allowances grant exemptions for used household articles and professional equipment to returning Indian passengers, with aggregate value limits that increase with longer periods of residence abroad; items must have been in possession and use abroad for a minimum period and must not be listed in prescribed annexures, and a long term return concession is conditioned on a minimum continuous foreign service and non recurrence within a specified prior period.
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Provisions expressly mentioned in the judgment/order text.
Duty-free baggage allowances vary by duration abroad and item type under baggage rules for returning Indian passengers.
Duty free allowances grant exemptions for used household articles and professional equipment to returning Indian passengers, with aggregate value limits that increase with longer periods of residence abroad; items must have been in possession and use abroad for a minimum period and must not be listed in prescribed annexures, and a long term return concession is conditioned on a minimum continuous foreign service and non recurrence within a specified prior period.
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