||Such person affirms by a
declaration that the goods have been in his possession abroad or the goods are purchased
from the duty-free shop by such person at the time of his arrival but before clearance
||Unaccompanied goods were
shipped or despatched or arrived within the prescribed time limits.
||Only one unit of each item per
family is allowed.
||The person claiming this
benefit affirms by declaration that no other member of the family had availed, or would
avail this benefit. The term "family" includes all persons in the same house and
forming part of the same establishment.
||The aggregate value of such
goods shall not exceed one lakh fifty thousand rupees.