https://www.taxtmi.com/article/detailed?id=14937 The High Court applied the baggage rules' proviso for foreign tourists to hold that used personal effects and articles carried on the person, including bona fide jewellery, are exempt from treatment as non ornamental precious metal under the Annexure exclusion; a rule aimed at returning residents after extended foreign residence does not apply to foreign tourists. Consequently, ornaments worn by a foreign traveller qualify as jewellery within the exemption, limiting customs' power to treat such items as seizure eligible non ornamental gold or silver while permitting valuation and appraisal processes to operate. en-us Fri, 08 Aug 2025 07:51:11 +0530 Fri, 08 Aug 2025 07:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14937 The High Court applied the baggage rules' proviso for foreign tourists to hold that used personal effects and articles carried on the person, including bona fide jewellery, are exempt from treatment as non ornamental precious metal under the Annexure exclusion; a rule aimed at returning residents after extended foreign residence does not apply to foreign tourists. Consequently, ornaments worn by a foreign traveller qualify as jewellery within the exemption, limiting customs' power to treat such items as seizure eligible non ornamental gold or silver while permitting valuation and appraisal processes to operate. Articles Customs - Import - Export - SEZ Fri, 08 Aug 2025 07:51:11 +0530 https://www.taxtmi.com/article/detailed?id=14937