Jewellery allowance: returning Indian-origin residents or tourists get duty-free jewellery in baggage up to gender-based weight limits. A resident or tourist of Indian origin returning after more than one year may import jewellery in bona fide baggage free of customs duty, subject to gender-based weight limits: duty free clearance up to forty grams for female passengers and up to twenty grams for passengers other than female passengers.
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Provisions expressly mentioned in the judgment/order text.
Jewellery allowance: returning Indian-origin residents or tourists get duty-free jewellery in baggage up to gender-based weight limits.
A resident or tourist of Indian origin returning after more than one year may import jewellery in bona fide baggage free of customs duty, subject to gender-based weight limits: duty free clearance up to forty grams for female passengers and up to twenty grams for passengers other than female passengers.
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