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(a) Used personal and household articles, other than those listed at Annex. I or Annex. II, but including the article listed at Annexure III and jewellery upto ten thousand rupees by a gentleman passenger or rupees twenty thousand by a lady passenger. |
(1) Minimum stay of two years abroad, immediately preceding the date of his arrival on TR,
(2) total stay in India on short visit during the 2 preceding years should not exceed 6 months, and
(3) passenger has not availed this concession in the preceding three years. |
(a) For condition (1) Shortfall of upto 2 months in stay abroad can be condoned by Assistant Commissioner of Customs or Deputy Commissioner of Customs if the early return is on account of :
(i) terminal leave or vacation being availed of by the passenger; or
(ii) any other special circumstances.
(b) For condition (2)
Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.
(c) For condition (3)
No relaxation |