Transfer of residence baggage permitted duty free subject to value limits and notification requirements on short stays. Transfer of residence permits eligible returning residents of Indian origin and foreigners with valid non tourist visas to obtain duty free clearance for articles in bona fide baggage in addition to other baggage allowances, subject to the categories, value limits and conditions in Annexure II and Appendix I/II; shortfalls in prescribed residence duration require prompt notification to the relevant Customs Commissioner and payment of applicable duty with interest.
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.
Transfer of residence baggage permitted duty free subject to value limits and notification requirements on short stays.
Transfer of residence permits eligible returning residents of Indian origin and foreigners with valid non tourist visas to obtain duty free clearance for articles in bona fide baggage in addition to other baggage allowances, subject to the categories, value limits and conditions in Annexure II and Appendix I/II; shortfalls in prescribed residence duration require prompt notification to the relevant Customs Commissioner and payment of applicable duty with interest.
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