If Indian nationals, they should not have visited India for more than 180 days in the preceding two years. Such being the situation, every case is decided on individual merits.
Importers can now leave the country anytime after claiming TR concessions.
The duty-free tag stays in place if these are things which have been used by the shipper. This is the rule for minor appliances. If the shipper wishes to bring in more than one unit of any one or more of the above appliances or if the combined value of the appliances exceeds Rs. To avoid pilferage and theft it is recommended that the shipment be put into lift vans and then shipped. Autos of the capacity of more than 1600cc should have been owned and used by the shipper overseas for atleast one year.