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Duty-free baggage entitlement: jewellery and used personal effects allowed free subject to minimum residency, prior removal, and prior concession limits. Duty-free allowance covers used personal and household articles (excluding specified Annex items) and limited jewellery, subject to conditions: a minimum continuous stay abroad immediately before return; limited condonation of shortfalls in that stay for early return due to terminal leave, vacation, or other special circumstances by the Assistant Commissioner of Customs or Deputy Commissioner of Customs; possible condonation of excess short visits by the Principal Commissioner or Commissioner of Customs in deserving cases; no relaxation for reuse within the prescribed interval; and proof to the Assistant Commissioner that jewellery was taken out earlier from India.
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Provisions expressly mentioned in the judgment/order text.
Duty-free baggage entitlement: jewellery and used personal effects allowed free subject to minimum residency, prior removal, and prior concession limits.
Duty-free allowance covers used personal and household articles (excluding specified Annex items) and limited jewellery, subject to conditions: a minimum continuous stay abroad immediately before return; limited condonation of shortfalls in that stay for early return due to terminal leave, vacation, or other special circumstances by the Assistant Commissioner of Customs or Deputy Commissioner of Customs; possible condonation of excess short visits by the Principal Commissioner or Commissioner of Customs in deserving cases; no relaxation for reuse within the prescribed interval; and proof to the Assistant Commissioner that jewellery was taken out earlier from India.
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