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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 allowance limits for resident passengers and foreigners residing in India define permitted baggage and restricted items.</h1> The document defines the duty free entitlement for Indian residents, foreigners residing in India, and tourists of Indian origin: used personal effects are allowed duty free and certain other accompanied baggage may be admitted up to prescribed value limits, with lower limits for tourists of foreign origin and special rules for arrivals from Nepal, Bhutan and Myanmar and for land arrivals. Tobacco and alcohol quantities are capped within the allowance. Excluded items include firearms, excess tobacco or alcohol, and bullion; excess baggage is liable to customs duty at a uniform rate, and flat panel televisions are disallowed duty free.

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