Bona fide baggage exempted from duty. 

SECTION 79. 

(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);

(c)   the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty.

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