Family-based limits on duty-free goods impose one-unit entitlement per family with a mandatory claimant declaration. The notification substitutes 'passenger' with 'person' and changes 'per person' to 'to such person,' limits specified goods to one unit per family, requires a claimant declaration that no other family member has or will claim the benefit, and defines family as persons residing in the same house forming the same domestic establishment, while introducing an aggregate value ceiling for such goods.
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.
Family-based limits on duty-free goods impose one-unit entitlement per family with a mandatory claimant declaration.
The notification substitutes "passenger" with "person" and changes "per person" to "to such person," limits specified goods to one unit per family, requires a claimant declaration that no other family member has or will claim the benefit, and defines family as persons residing in the same house forming the same domestic establishment, while introducing an aggregate value ceiling for such goods.
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