According to the website of the Central Board of Indirect Taxes and Customs (CBIC), an Indian passenger with a valid Indian passport who has lived abroad for more than one year is entitled to carry gold jewelry back to India in their luggage.
The maximum amount of gold that can be brought into India from Dubai is 20 grammes with a maximum monetary value of INR 50,000 for male passengers and 40 grammes with a maximum monetary value of INR 100,000 for female passengers.
These amounts are not subject to customs duties. However, Indian passengers carrying gold back to India should be aware that the duty-free exemption is only valid for gold jewelry. Customs duty payments apply to gold in the form of bars or coins.
