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[Cites 0, Cited by 1] [Section 79] [Entire Act]

Union of India - Subsection

Section 79(1) in The Customs Act, 1962

(1)The proper officer may, subject to any rules made under sub-section (2), pass free of duty-
(a)any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules;
(b)any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules.