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          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.

          <h1>Duty-free baggage allowance on transfer of residence permits specified personal and household articles subject to duration and conditions.</h1> Rule 6 grants a duty free allowance for persons transferring residence to India or returning from employment abroad for specified personal and household articles, with aggregate value limits tied to duration of stay abroad and exclusions for items in Annexures I and II. Eligibility depends on qualifying continuous residence abroad, limits on short visits, and a prohibition on prior use of the concession within three years; designated customs commissioners may, in defined cases and for recorded reasons, relax certain conditions.

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