https://www.taxtmi.com/caselaws?id=346626 The SC dismissed the Revenue's appeal regarding import of gold and diamond jewellery through Green Channel. The Court held that the respondent did not violate Section 77 as necessary declaration was made by passing through Green Channel, which constitutes implicit declaration per Kyoto Convention. The jewellery was bona fide personal effects intended for taking out of India, making it non-dutiable under Baggage Rules 1998. Foreign tourists can bring substantial value jewellery if meant to be taken out with them. No concealment was established as respondent chose Green Channel appropriately. The show-cause notice and order were quashed. en-us Fri, 18 Aug 2017 00:00:00 +0530 Sat, 24 May 2025 11:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346626 The SC dismissed the Revenue's appeal regarding import of gold and diamond jewellery through Green Channel. The Court held that the respondent did not violate Section 77 as necessary declaration was made by passing through Green Channel, which constitutes implicit declaration per Kyoto Convention. The jewellery was bona fide personal effects intended for taking out of India, making it non-dutiable under Baggage Rules 1998. Foreign tourists can bring substantial value jewellery if meant to be taken out with them. No concealment was established as respondent chose Green Channel appropriately. The show-cause notice and order were quashed. Case-Laws Customs Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346626