Notification No. 25/2013-Customs (N.T.), dated 01-03-2013 seeks to further amend notification No. 30/98-Customs (N.T.), dated 2nd June, 1998, so as to raise the value limit of Jewellery allowed duty free to an Indian passengers who has been residing abroad for more than one year.
Notification No. 25/2013-Customs (N.T.), New Delhi, the 1st March, 2013
G.S.R. (E). – In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Baggage Rules, 1998, namely:-
1. (1) These rules may be called the Baggage (Amendment) Rules, 2013.
(2) They shall come in to force on the date of their publication in the Official Gazette.
2. In the Baggage Rules, 1998,-Online GST Certification Course by TaxGuru & MSME- Click here to Join
(a) in rule 10, for the words “rupees six hundred” at both the places where they occur, the words, “rupees one thousand five hundred” shall be substituted;
(b) in Appendix D, in column (2), for items, (i) and (ii), the following items shall be substituted, namely:-
“(i) Jewellery upto an aggregate value of 50, 000 by a gentleman passenger, or
(ii) Upto an aggregate value of 1, 00,000 by a lady passenger.”;
(c) in Appendix F, in the column relating to ‘Articles allowed free of duty’, in item (a), for the words “jewellery upto ten thousand rupees by a gentleman passenger or rupees twenty thousand by a lady passenger” the words “jewellery upto fifty thousand rupees by a gentleman passenger or one lakh rupees by a lady passenger” shall be substituted.
[Raj Kumar Digvijay]
Under Secretary to the Government of India
Note. – The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 30/98-Customs (N.T.), dated the 2nd June, 1998 [GSR 296 (E), dated the 2nd June, 1998] and last amended vide notification No.37/2012-Customs (N.T.), dated the 23rd April, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.315 (E), dated the 18th April, 2012.