| (a)
Used personal and household articles,
other than those listed at Annex I or
Annex II, but including jewellery up to Ten
thousand rupees by a
gentleman passenger or rupees twenty
thousand by a lady passenger.
(b)
Jewellery taken out earlier by the
passenger or by a member of his
family from India
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(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.
Satisfaction
of the Asstt. Commissioner of
Customs regarding the jewellery
having been taken out earlier
from India.
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(a)
For condition
(1) Shortfall of up to 2 months
in stay abroad can be condoned by
Assistant 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.
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