law: Custom Act, 1962 
  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; P
  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.