Customs Act, 1962 — Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores (Baggage)
79. Bona fide baggage exempted from duty
- The proper officer may, subject to prescribed conditions, allow duty-free clearance of: (a) any article in a passenger’s or crew member’s bona fide baggage, to the extent prescribed; and (b) any article, up to a prescribed value, that is not for trade or personal use of a person other than the passenger, or is not sold in India.
- Notwithstanding sub-section (1), the officer may permit clearance of articles brought as replacement for similar articles that were lost, damaged or rendered unusable, subject to conditions.
