https://www.taxtmi.com/caselaws?id=423787 Foreign tourists carrying gold jewellery on their person must declare it before crossing the green channel if the ornaments exceed the permissible baggage allowance. Sections 77 and 79 of the Customs Act, read with the Baggage Rules, 2016 and the Customs Baggage Declaration Regulations, 2013, require disclosure of articles not covered by bona fide personal effects; jewellery is not treated as personal effects for this purpose. Where such undeclared jewellery is brought through customs, confiscation, redemption fine and penalty may be sustained, and the writ challenge will fail if the customs authorities' action is otherwise supported by the record. en-us Wed, 08 Jun 2022 00:00:00 +0530 Fri, 31 Mar 2023 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423787 Foreign tourists carrying gold jewellery on their person must declare it before crossing the green channel if the ornaments exceed the permissible baggage allowance. Sections 77 and 79 of the Customs Act, read with the Baggage Rules, 2016 and the Customs Baggage Declaration Regulations, 2013, require disclosure of articles not covered by bona fide personal effects; jewellery is not treated as personal effects for this purpose. Where such undeclared jewellery is brought through customs, confiscation, redemption fine and penalty may be sustained, and the writ challenge will fail if the customs authorities' action is otherwise supported by the record. Case-Laws Customs Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423787