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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 Import of Deceased Person's Personal Items Allowed with Embassy Certification Under Notification No. 21/2002-Cus.</h1> In accordance with Notification No. 21/2002-Cus, dated March 1, 2002, the import of used, bona fide personal and household articles belonging to a deceased person is permitted duty-free. This exemption is contingent upon presenting a certificate from the relevant Indian Embassy or High Commission confirming the deceased person's ownership of the goods.

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