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Transfer of residence

Rule 6 - Rule - Customs - Rule 6 - 6. .- (1) A person, who is engaged in a profession abroad, or is transferring his residence to India, shall, on return, be allowed clearance free of duty in addition to what he is allowed under rule 3 or, as the cas .....

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oned in column (3) of the said Appendix may be relaxed to the extent mentioned in column (4) of the said Appendix. 1[APPENDIX Duration of stay abroad Articles allowed free of duty Conditions Relaxation (1) (2) (3) (4) From three months upto six month .....

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d household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III, upto an aggregate value of one lakh rupees. Indian passenger - Minimum stay of one year during the preceding two years. Pe .....

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eceding three years. - Minimum stay of two years or more. Personal and house household articles, other than those listed at Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of five lakh rupees. (i) Mi .....

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ng 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 ava .....

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ial 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 d .....

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y thousand rupees. Indian passenger - From six months upto one year Used 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 one lakh ru .....

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of two lakh rupees. The Indian passenger should not have availed this concession in the preceding three years. - Minimum stay of two years or more. Used personal and house household articles, other than those mentioned in at Annexure I but including .....

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