https://www.taxtmi.com/caselaws?id=765940 The Madras HC ruled that gold bangles worn by a passenger do not constitute "baggage" under the Customs Act, 1962. The court held that the Baggage Rules, 2016's provision including "articles carried on the person" as baggage is ultra vires, as it exceeds the rule-making authority's scope under the parent Act. The HC emphasized that Parliament consciously excluded worn jewelry from customs provisions, and rule-making bodies cannot expand beyond statutory authority. Since the petitioner openly wore 10 bangles without concealment, their detention was improper and unlawful. The court ordered release of the detained bangles within seven days. en-us Fri, 31 Jan 2025 00:00:00 +0530 Thu, 13 Feb 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765940 The Madras HC ruled that gold bangles worn by a passenger do not constitute "baggage" under the Customs Act, 1962. The court held that the Baggage Rules, 2016's provision including "articles carried on the person" as baggage is ultra vires, as it exceeds the rule-making authority's scope under the parent Act. The HC emphasized that Parliament consciously excluded worn jewelry from customs provisions, and rule-making bodies cannot expand beyond statutory authority. Since the petitioner openly wore 10 bangles without concealment, their detention was improper and unlawful. The court ordered release of the detained bangles within seven days. Case-Laws Customs Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765940