TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of HC ruled that gold bangles worn by a passenger returning to India do not constitute 'baggage' under the Customs Act 1962 and Baggage Rules 2016. The court determined that the Rule's provision regarding articles 'carried on the person' exceeds the scope of the parent Act and is ultra vires. The Parliament consciously excluded worn jewelry from customs provisions, and until legislative amendment, officers cannot detain passengers' worn gold under Baggage Rules. The court ordered release of petitioner's 10 bangles within 7 days, finding no concealment as they were openly worn. The ruling emphasized that delegated legislation cannot exceed parent Act's scope and must respect fundamental rights and customs.
TaxTMI 
