https://www.taxtmi.com/article/detailed?id=13185 Jewellery carried as part of baggage or worn on the person is ordinarily personal effects and not smuggling where there is no concealment, no indicia of importation for sale, and the value is assessed within the monetary limits of the Baggage Rules; high value alone does not convert personal jewellery into dutiable imported goods absent factual findings of concealment or evasion. en-us Sat, 07 Dec 2024 11:46:30 +0530 Sat, 07 Dec 2024 11:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13185 Jewellery carried as part of baggage or worn on the person is ordinarily personal effects and not smuggling where there is no concealment, no indicia of importation for sale, and the value is assessed within the monetary limits of the Baggage Rules; high value alone does not convert personal jewellery into dutiable imported goods absent factual findings of concealment or evasion. Articles Customs - Import - Export - SEZ Sat, 07 Dec 2024 11:46:30 +0530 https://www.taxtmi.com/article/detailed?id=13185