Exemption to articles of gift imported as baggage by Union or State Ministers, public servants and foreign diginitaries

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.... Notification No. 326/83-Customs New Delhi, 23^rd December, 1983 (As amended by Notification No. 101/95 dated 26/5/1995) G.S.R. 912(E):- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the late Department of Revenue and Banking (Revenue Wing) No. 125-Customs, ....

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....] of the said Customs Tariff Act, subject to the conditions that - (i) a declaration is made by the concerned person or foreign dignitary, as the case may be, in accordance with the provisions of section 77 of the Customs Act, 1962 (52 of 1962); and (ii) (a) in the case of articles of gift received from any foreign Government by a person, belonging to any class of persons specifi....