Passengers arriving from Nepal, Bhutan or Myanmar allowed duty-free used personal effects and specified articles up to Rs. 15,000. Rule 4 allows an Indian resident, foreigner residing in India or tourist (not an infant) arriving from Nepal, Bhutan or Myanmar to clear used personal effects, travel souvenirs and other articles not in Annexure-I duty-free up to a value of fifteen thousand rupees when carried on the person or in accompanied baggage. Infants and land arrivals are limited to used personal effects only, and the free allowance of one passenger may not be pooled with another.
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.
Passengers arriving from Nepal, Bhutan or Myanmar allowed duty-free used personal effects and specified articles up to Rs. 15,000.
Rule 4 allows an Indian resident, foreigner residing in India or tourist (not an infant) arriving from Nepal, Bhutan or Myanmar to clear used personal effects, travel souvenirs and other articles not in Annexure-I duty-free up to a value of fifteen thousand rupees when carried on the person or in accompanied baggage. Infants and land arrivals are limited to used personal effects only, and the free allowance of one passenger may not be pooled with another.
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