Attention is invited to Notification No 12/2012- Cus dated 17.03.2012 ( Sl No 321) regarding import of gold by ‘eligible passengers’ which provides that the gold in the form of bars and ornaments are allowed to be imported by ‘eligible passengers’ upon payment of 10% customs duty. As per the specified condition no. 35 of the notification, the duty is to be paid in the foreign currency and total gold so imported should not exceed 1 kg. The notification prescribes that ‘eligible passenger’ means passenger of Indian Origin or a passenger holding valid passport issued under the Passport Act, 1967 who is coming in to India after a period of not less than 6 months of stay abroad. Short visits, if any, made by the ‘eligible passenger’ during the aforesaid period of 6 months shall be ignored if the total duration of stay does not exceed 30 days. Further, the benefit of notification is available only if the passenger has not availed of this exemption in any of such short visits.