https://www.taxtmi.com/caselaws?id=764734 The HC held that jewellery is not clearly treated as personal effects under the Baggage Rules or Declaration Form, noting instances where small quantities of jewellery are seized even by passengers using the green channel. Observing the mismatch between the Rs. 1,00,000 limit in Rule 5 and current gold prices, the Court directed referral of the Baggage Rules, 2016 to the Chairman, CBIC for reconsideration in coordination with relevant Departments/Ministries. The HC ordered a report on reconsideration to be filed by the next hearing date and issued notice to the respondents. en-us Mon, 13 Jan 2025 00:00:00 +0530 Fri, 12 Sep 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764734 The HC held that jewellery is not clearly treated as personal effects under the Baggage Rules or Declaration Form, noting instances where small quantities of jewellery are seized even by passengers using the green channel. Observing the mismatch between the Rs. 1,00,000 limit in Rule 5 and current gold prices, the Court directed referral of the Baggage Rules, 2016 to the Chairman, CBIC for reconsideration in coordination with relevant Departments/Ministries. The HC ordered a report on reconsideration to be filed by the next hearing date and issued notice to the respondents. Case-Laws Customs Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764734