https://www.taxtmi.com/acts?id=1292 Duty-free allowance covers used personal and household articles (excluding specified Annex items) and limited jewellery, subject to conditions: a minimum continuous stay abroad immediately before return; limited condonation of shortfalls in that stay for early return due to terminal leave, vacation, or other special circumstances by the Assistant Commissioner of Customs or Deputy Commissioner of Customs; possible condonation of excess short visits by the Principal Commissioner or Commissioner of Customs in deserving cases; no relaxation for reuse within the prescribed interval; and proof to the Assistant Commissioner that jewellery was taken out earlier from India. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sun, 31 May 2015 15:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1292 Duty-free allowance covers used personal and household articles (excluding specified Annex items) and limited jewellery, subject to conditions: a minimum continuous stay abroad immediately before return; limited condonation of shortfalls in that stay for early return due to terminal leave, vacation, or other special circumstances by the Assistant Commissioner of Customs or Deputy Commissioner of Customs; possible condonation of excess short visits by the Principal Commissioner or Commissioner of Customs in deserving cases; no relaxation for reuse within the prescribed interval; and proof to the Assistant Commissioner that jewellery was taken out earlier from India. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1292