https://www.taxtmi.com/caselaws?id=253924 Kerala HC ruled in favor of a foreign tourist whose gold chain was confiscated by customs authorities. The court held that neither the Customs Act, 1962 nor the Baggage Rules, 1998 prohibit foreign tourists from wearing gold ornaments upon entering India. The confiscation order under Section 111 was deemed legally unfounded as the gold chain was openly worn, not concealed. The court emphasized that customs laws must provide clear statutory warnings about prohibited items, and foreign tourists should not be left in uncertainty about what constitutes prohibited conduct. The confiscation order and penalty were set aside. en-us Wed, 12 Mar 2014 00:00:00 +0530 Sat, 24 May 2025 12:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253924 Kerala HC ruled in favor of a foreign tourist whose gold chain was confiscated by customs authorities. The court held that neither the Customs Act, 1962 nor the Baggage Rules, 1998 prohibit foreign tourists from wearing gold ornaments upon entering India. The confiscation order under Section 111 was deemed legally unfounded as the gold chain was openly worn, not concealed. The court emphasized that customs laws must provide clear statutory warnings about prohibited items, and foreign tourists should not be left in uncertainty about what constitutes prohibited conduct. The confiscation order and penalty were set aside. Case-Laws Customs Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253924