Circumstances under which the goods imported by a passenger could be considered as his ‘bona fide baggage’ under customs act,1962 :

The provisions relating to duty exemption of baggage is provided u/s 79.The proper officer may ,subject to the rules made under section 79 (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 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 the value of each such article and the total value of all such articles does not exceed the limits specified in the rules.

Note –1. The CG has framed the Baggage Rules, 1988 which specify the period, terms and conditions, value ,limits etc. for the above purpose.

Note-2 : Import of furniture ,light fittings ,bathroom accessories etc. by passengers making short visits abroad do not qualify as  bona fide baggage