https://www.taxtmi.com/caselaws?id=762439 Personal jewellery carried by an incoming passenger was treated as a personal effect rather than imported baggage subject to the monetary limits in the Baggage Rules, 2016. The Court read the definition of personal effects with the earlier baggage regime and the 1998 clarificatory circular, which recognised personal jewellery as falling within that category. On that construction, jewellery worn on the person or carried as a bona fide personal item was not liable to the value and quantity restrictions applicable to imported goods, and confiscation or penalty under the Customs Act could not be sustained on that basis. The impugned order was set aside and the matter remitted for reconsideration of release. en-us Wed, 27 Nov 2024 00:00:00 +0530 Sat, 26 Jul 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762439 Personal jewellery carried by an incoming passenger was treated as a personal effect rather than imported baggage subject to the monetary limits in the Baggage Rules, 2016. The Court read the definition of personal effects with the earlier baggage regime and the 1998 clarificatory circular, which recognised personal jewellery as falling within that category. On that construction, jewellery worn on the person or carried as a bona fide personal item was not liable to the value and quantity restrictions applicable to imported goods, and confiscation or penalty under the Customs Act could not be sustained on that basis. The impugned order was set aside and the matter remitted for reconsideration of release. Case-Laws Customs Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762439