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        Customs

        Gold including ornaments imported by passengers - Amendment to Notification No. 171/93-Cus. - 87/99 - Customs -Tariff

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        Import exemption for bonafide gifts limited by a value cap, excluding postal and air freight charges from valuation. Amendment imposes a value limit that bonafide gifts imported by post or as air freight are exempt only where their value does not exceed rupees five thousand, and clarifies that postal charges or air freight shall not be taken into account for determining that value limit.
                      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.

                            Import exemption for bonafide gifts limited by a value cap, excluding postal and air freight charges from valuation.

                            Amendment imposes a value limit that bonafide gifts imported by post or as air freight are exempt only where their value does not exceed rupees five thousand, and clarifies that postal charges or air freight shall not be taken into account for determining that value limit.


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