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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>Transfer of residence baggage duty exemption: returning residents may clear bona fide articles free of customs duty under specified baggage rules.</h1> Persons engaged in a profession abroad or transferring residence to India may obtain duty-free clearance of specified articles in their bonafide baggage in addition to allowances under Rule 3 or Rule 4, subject to the item extents in column (2), the conditions in column (3), and any relaxations in column (4) of the Appendix to the Baggage Rules, 2016 as provided by the cited notifications and corrigendum.

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