AS PER Baggage (Amendment) Rules, 2006:-
An Indian resident or a foreigner residing in India, returning from any country other than Nepal, Bhutan, Myanmar or China, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix A.
You are request to please readRule -3 TO 8 OF THE BELOW MENTIONED LINK.
Provided that such Indian resident or such foreigner coming by land route as specified in Annexure IV, shall be allowed clearance free of duty articles in his bonafide baggage to the extent mentioned in column (2) of Appendix ‘B’.”
FOR MORE INFO LINK IS :-
https://www.cbec.gov.in/customs/cs-act/formatted-htmls/cs-rulef.htm