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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 jewellery allowance permits limited quantity and value of gold and silver for long-term residents returning by air.</h1> An Indian passenger resident abroad for over one year may bring jewellery duty-free in bonafide baggage. The concession applies to gold, silver and other jewellery and sets distinct weight and value caps for male and lady passengers, permitting a higher allowance for lady passengers under the international passenger facilitation provisions of the Customs Manual.

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