No customs duty on import of food stuff by foreigners for personal use . Provided that -
(i) the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such person in a year
shall not exceed Rs. 1,00,000; and
(ii) the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign country.
Ravindra Kumar