Additional baggage allowance: duty-free import for returning workers upon mission certification and declaration, subject to exclusions and limits. Provision grants a duty-free baggage allowance to returnees who worked abroad for a minimum period and produce an Indian Mission certificate; goods must have been in the passenger's or family's possession and use abroad for a minimum period, be imported in the name on the certificate, and be supported by a declaration not contradicted by examination. The allowance is subject to a frequency limitation and excludes specified items including motor vehicles, major appliances, firearms and certain tobacco and alcohol quantities; it cannot be availed simultaneously with the alternate baggage concession.
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.
Additional baggage allowance: duty-free import for returning workers upon mission certification and declaration, subject to exclusions and limits.
Provision grants a duty-free baggage allowance to returnees who worked abroad for a minimum period and produce an Indian Mission certificate; goods must have been in the passenger's or family's possession and use abroad for a minimum period, be imported in the name on the certificate, and be supported by a declaration not contradicted by examination. The allowance is subject to a frequency limitation and excludes specified items including motor vehicles, major appliances, firearms and certain tobacco and alcohol quantities; it cannot be availed simultaneously with the alternate baggage concession.
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