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TMI BlogTransfer of residenceX X X X Extracts X X X X X X X X Extracts X X X X ..... ion of stay abroad Articles allowed free of duty Conditions Relaxation (1) (2) (3) (4) From three months upto six months Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of sixty thousand rupees. Indian passenger - From six months upto one year Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III, upto an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r condition (ii), the Principal Commissioner of Customs or Commissioner of Customs may condone short visits in excess of six months in special circumstances for reasons to be recorded in writing. No relaxation.] ----------------- Notes:- 1. Substituted vide Not. 43/2016 - Dated 31-3-2016 , w.e.f. 1st of April, 2016, before it was read as, APPENDIX Duration of stay abroad Articles allowed free of duty Conditions Relaxation (1) (2) (3) (4) From three months upto six months Used personal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding three years. (a) For condition (i), shortfall of upto two months in stay abroad can be condoned by Deputy Commissioner of Customs or 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 for reasons to be recorded in writing. (b) For condition (ii), the Principal Commissioner or Commissioner of Customs may condone short visits in excess of six months in special circumstances for reasons to be recorded in writing. No relaxation. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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