{"id":336761,"date":"2024-12-06T18:30:17","date_gmt":"2024-12-06T13:00:17","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=336761"},"modified":"2024-12-11T12:53:17","modified_gmt":"2024-12-11T07:23:17","slug":"delhi-hc-quashes-detention-of-personal-gold-jewellery-exempts-personal-effects-customs-duty","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/12\/06\/delhi-hc-quashes-detention-of-personal-gold-jewellery-exempts-personal-effects-customs-duty\/","title":{"rendered":"Delhi High Court sets aside detention order on woman’s personal gold jewellery, Exempts \u2018personal effects\u2019 from customs duty"},"content":{"rendered":"
\n

Delhi High Court:<\/span> In a petition seeking seeking to quash the order of the Joint Commissioner of Customs(‘JCC’) wherein the petitioner was penalised for carrying gold jewellery in her baggage through the non-dutiable customs line of the airport, the division bench of Yashwant Verma and Ravinder Dudeja*<\/span>, JJ., quashed the impugned order and held that personal jewellery of the passenger will not be subject to the monetary prescriptions under Rules 3 and 4 of the Baggage Rules, 2016<\/a> (‘the 2016 Rules’).<\/p>\n

Background<\/h3>\n

The petitioner had travelled from Bengaluru to Dubai to shoot her film. Upon her return, she was intercepted by a customs officer after she had crossed the green channel, a channel which is for passengers not having any dutiable or prohibited goods, at Delhi International Airport. On her search, one plastic box containing three gold bangles, weighing 130 grams, and fifteen gold beads (parts of bracelets), weighing 89 grams, were recovered. The recovered goods were detained vide detention receipt dated 25-05-2023 . Consequently, the JJC passed the impugned detention order dated 21-09-2023 wherein ‘Free Allowance’ was denied to the petitioner since she did not disclose the goods to the Proper Officer at Red Channel as well to the Customs Officer at Green Channel who intercepted her and a penalty of Rs. 1,20,000 was imposed on her under Section 112(a) and (b)<\/a> of the Customs Act, 1962<\/a>(‘the Act’).<\/p>\n

Analysis<\/h3>\n

The Court observed that the Customs Authority has determined that the quantity and valuation limits under the Baggage Rules, 2016<\/a> apply to all incoming passengers, regardless of whether the jewellery and ornaments they carry are intended for “import” or were merely “acquired” as personal items or personal effects. According to the Customs Authority, all jewellery and ornaments, whether personal or otherwise will be treated as prohibited goods and subjected to the restrictions outlined in the 2016 Rules.<\/p>\n

The Court stated that although the Act defines the word ‘import’ as the act of bringing an article into India from a place outside, the phrase ‘bringing into’ cannot possibly be construed to apply to “personal effects”.<\/span> The phrase ‘bringing into’ connotes an article acquired and being sought to be brought into India, thus crossing customs boundaries and becoming eligible for the levy of customs duty. The Court stated that if the expression “personal effects”<\/span> is considered, it would include all items carried by an incoming passenger for satisfying daily necessities. That phrase could include jewellery and ornaments which are personal items. Since these items are borne on the person or the baggage of that passenger, they would not constitute import. Stating the aforesaid, the Court opined that the quantitative restrictions under Rules 3 and 4 of the 2016 Rules clearly apply to articles that are sought to be imported, thus, items that are personal in nature would not be subjected to these prescriptions.<\/p>\n

The Court examined the legislative history of the 2016 Rules by analyzing the Baggage Rules, 1998, the Customs Circular dated 24-09-1998, and the Baggage (Amendment) Rules, 2006 and upon perusal stated that the expression ‘jewellery’ under Rule 2(vi) would have to be construed as inclusive of articles newly acquired instead of used personal articles of jewellery borne on the person or carried in their baggage. Thus, the Court held that personal jewellery which is not found to have been acquired on an overseas trip and was always a used personal effect of the passenger would not be subject to the monetary prescriptions under Rules 3 and 4 of the 2016 Rules. The Court further held that this position is in line with the statutory position as enunciated by the State itself which requires the customs officers to distinguish between “personal jewellery” and the word “jewellery” when used on its own and as it appears in the Appendices. This position, the Court opined, would continue to endure and remain unimpacted by the 2016 Rules.<\/p>\n

In this regard, the Court also referred to the cases of Pushpa Lakhumal Tulani<\/span> v. Add. Commissioner, Customs<\/span>, 2006 SCC OnLine Del 1069<\/a>, Directorate of Revenue Intelligence<\/span> v. Pushpa Lekhumal Tolani<\/span>, (2017) 16 SCC 93<\/a>, and Vigneswaran Sethuraman<\/span> v. Union of India<\/span>, 2014 SCC OnLine Ker 28775<\/a>.<\/p>\n

Testing the impugned order on the principles laid down in the aforesaid judgments, the Court held that the JCC had misconstrued the scheme as well as the objectives of the 2016 Rules and quashed the impugned order deeming it unsustainable.<\/p>\n

[Saba Simran v. Union of India, 2024 SCC OnLine Del 8446<\/a>, decided on 27-11-2024<\/span>]<\/p>\n

*Authored by Justice Ravinder Dudeja<\/span><\/strong><\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For the petitioner:<\/span> Vishal Tiwari and Kumari Nidhi Tripathi<\/p>\n

For the respondent:<\/span> Pratima N. Lakra, CGSC and Chandan Prajapati<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Personal jewellery which is not found to have been acquired on an overseas trip and was always a used personal effect of the passenger would not be subject to the monetary prescriptions incorporated in Rules 3 and 4 of Baggage Rules, 2016.<\/p>\n","protected":false},"author":67011,"featured_media":314886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[76059,76058,2543,44042,76062,34084,76061,76060],"class_list":["post-336761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-baggage-amendment-rules-2006","tag-baggage-rules-1998","tag-Delhi_High_Court","tag-duty-free","tag-personal-jewellery","tag-pmla","tag-rules-3-and-4-baggage-rules-2016","tag-section-112a-and-b-of-the-customs-act-1962"],"yoast_head":"\nDelhi HC quashes detention of woman's personal gold 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Rules required to be re-looked to ensure no harassment of genuine tourists\/travellers carrying gold jewellery: Delhi High Court","author":"Arushi","date":"January 17, 2025","format":false,"excerpt":"Bona fide tourists\/travellers, travelling for social engagements in India with gold, which could be of a much higher value than the permissible limits, cannot to be expected to file detailed declarations, as this can make the entire process of entering India and exiting from airports extremely unfriendly or onerous.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, 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These rules outline the duty-free allowances and conditions for passengers, tourists, returning residents, foreigners transferring residence, and crew members.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Baggage Rules 2026","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Baggage-Rules-2026.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Baggage-Rules-2026.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Baggage-Rules-2026.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Baggage-Rules-2026.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":343357,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/03\/10\/delhi-high-court-slams-customs-department-for-wasting-judicial-time-due-to-non-appearance-legal-news\/","url_meta":{"origin":336761,"position":2},"title":"\u201cJudicial time wasted\u201d; Delhi High Court slams Customs Department for non-appearance and lack of coordination","author":"Arunima","date":"March 10, 2025","format":false,"excerpt":"\u201cIn a large number of customs matters, the Counsels are either not appearing or appear without proper instructions. In cases of non-appearance, the Court is compelled to request Standing Counsels present in Court to accept notice. This reflects a clear lack of coordination between the Department and the learned panel\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":374769,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/05\/customs-baggage-regulations-2026-key-rules\/","url_meta":{"origin":336761,"position":3},"title":"Customs Baggage (Declaration and Processing) Regulations 2026: Key Rules Explained","author":"Kriti","date":"February 5, 2026","format":false,"excerpt":"The new rules streamline procedures for declaring accompanied and unaccompanied baggage, temporary import or re-import of personal items, baggage examination, transit between customs stations, and custody or disposal of detained goods.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Customs Baggage Regulations 2026","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Customs-Baggage-Regulations-2026.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Customs-Baggage-Regulations-2026.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Customs-Baggage-Regulations-2026.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Customs-Baggage-Regulations-2026.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":46161,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/05\/06\/35-customs-duty-on-imported-baggage-beyond-duty-free-limit\/","url_meta":{"origin":336761,"position":4},"title":"35% Customs duty on imported baggage beyond duty free limit","author":"Sucheta","date":"May 6, 2016","format":false,"excerpt":"In line with the new Baggage Rules of 2016; New notifications has been issued by the Government relating to imposition of customs duty and other conditions applicable on imported baggage. Accordingly, articles exceeding specified limit shall be taxable @ 35% ad valorem. It has also been notified that specified persons,\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/baggage1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/baggage1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/baggage1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/baggage1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/baggage1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":377360,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/04\/legislation-roundup-february-2026\/","url_meta":{"origin":336761,"position":5},"title":"Legislation Roundup February 2026: Union Budget, Draft Income-tax Rules 2026; and more","author":"Kriti","date":"March 4, 2026","format":false,"excerpt":"Discover the latest legislative updates from February 2026, including all updates on new Foreign Legislations, Rules, Notifications; and more.","rel":"","context":"In "Legal RoundUp"","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"Legislation Roundup February 2026","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Legislation-Roundup-February-2026.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Legislation-Roundup-February-2026.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Legislation-Roundup-February-2026.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Legislation-Roundup-February-2026.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/336761","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=336761"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/336761\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/314886"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=336761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=336761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=336761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}