Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Jewellery allowance for returning residents: gender-differentiated duty-free limits apply under baggage rules. Allowance for jewellery under the baggage regime permits returning Indian residents who have been abroad over one year specified duty-free jewellery concessions: an aggregate value limit for gentleman passengers and a higher aggregate value limit for lady passengers; these figures substituted earlier, lower limits by a customs notification amending Appendix D of the Baggage Rules, 1998.
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.
Jewellery allowance for returning residents: gender-differentiated duty-free limits apply under baggage rules.
Allowance for jewellery under the baggage regime permits returning Indian residents who have been abroad over one year specified duty-free jewellery concessions: an aggregate value limit for gentleman passengers and a higher aggregate value limit for lady passengers; these figures substituted earlier, lower limits by a customs notification amending Appendix D of the Baggage Rules, 1998.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.