https://www.taxtmi.com/acts?id=1073 Bona fide baggage may be passed free of duty where the proper officer is satisfied that the article has been in use for the minimum period prescribed by rules, or that it is for the use of the passenger or family, or is a bona fide gift or souvenir within prescribed value limits. The Central Government may make rules specifying the period of use, value limits, and conditions before or after clearance, with different rules for different classes of persons. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 13:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1073 Bona fide baggage may be passed free of duty where the proper officer is satisfied that the article has been in use for the minimum period prescribed by rules, or that it is for the use of the passenger or family, or is a bona fide gift or souvenir within prescribed value limits. The Central Government may make rules specifying the period of use, value limits, and conditions before or after clearance, with different rules for different classes of persons. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1073