https://www.taxtmi.com/caselaws?id=30066 The Delhi HC ruled in favor of a petitioner challenging confiscation of jewelry found in original packaging during customs inspection. The court held that personal effects of tourists are permitted for temporary import under Baggage Rules, even when in original packaging. Confiscation based solely on presumption that items were brought for disposal in India was deemed unjustified without evidence of smuggling intent. The court noted the petitioner should not be relegated to statutory remedies given the matter had been pending before HC for three years. The petition was allowed, effectively overturning the customs confiscation order. en-us Wed, 13 Sep 2006 00:00:00 +0530 Sat, 24 May 2025 12:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30066 The Delhi HC ruled in favor of a petitioner challenging confiscation of jewelry found in original packaging during customs inspection. The court held that personal effects of tourists are permitted for temporary import under Baggage Rules, even when in original packaging. Confiscation based solely on presumption that items were brought for disposal in India was deemed unjustified without evidence of smuggling intent. The court noted the petitioner should not be relegated to statutory remedies given the matter had been pending before HC for three years. The petition was allowed, effectively overturning the customs confiscation order. Case-Laws Customs Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30066