Customs Act, 1962 › Chapter XI — Special provisions regarding baggage, goods imported or exported by post, courier and stores

Section 79. Bona fide baggage exempted from duty

Customs Act, 1962

Bare Act

Baggage: Section 79. Bona fide baggage exempted from duty. —

(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.

(2) the Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may specify -

(a) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (a) of sub-section (1);

(b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under clause (b) of sub-section (1);

(3) Different rules may be made under sub-section (2) for different classes of persons.

Judgments on Section 79

Vicky Ramchand Asrani vs Mumbai-Air Port — CESTAT, 19 Dec 2024. Illicit import of gold must be deterred, but not by alienation of possession from its owner — where goods are merely restricted and not truly prohibited, absolute confiscation under section 125 fails and the owner is…
Mihir Maheshkumar Chevli vs Union Of India — Gujarat High Court, 18 Feb 2022. Under Section 110(2) of the Customs Act, 1962, seized goods must be returned to the person from whom they were seized if no confiscation notice under clause (a) of Section 124 is issued within six months of seizure (or…
Qamar Jahan vs Union Of India, Represented By Secretary, Ministry Of Finance — Delhi High Court, 27 Mar 2025. Jewellery that is bona fide in personal use by a traveller forms part of 'personal effects' under the Baggage Rules and must not be detained routinely, and a preprinted waiver form cannot substitute for a valid oral…
Anirudh Singh Katoch vs Union Of India & Ors — Supreme Court of India, 5 May 2010. Baggage and transfer-of-residence rules confer at most a duty exemption and cannot override import restrictions under the Exim Policy — possession of valid Arms Act licences does not entitle a person to import firearms…