https://www.taxtmi.com/caselaws?id=48422 A tourist may bring personal jewellery temporarily under the Tourist Baggage Rules, 1978, but high-value articles must be declared and the required undertaking or list for re-export obtained. The obligation to declare rests on the tourist and is not dependent on customs first supplying a form. Where the facts show deliberate non-disclosure and the authorities find the goods were not bona fide personal jewellery but were intended to evade customs law, the rules do not create an automatic right of re-export. In such circumstances, re-export may be refused and confiscation and penalty may follow. en-us Mon, 25 Nov 1991 00:00:00 +0530 Wed, 04 Aug 2010 13:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48422 A tourist may bring personal jewellery temporarily under the Tourist Baggage Rules, 1978, but high-value articles must be declared and the required undertaking or list for re-export obtained. The obligation to declare rests on the tourist and is not dependent on customs first supplying a form. Where the facts show deliberate non-disclosure and the authorities find the goods were not bona fide personal jewellery but were intended to evade customs law, the rules do not create an automatic right of re-export. In such circumstances, re-export may be refused and confiscation and penalty may follow. Case-Laws Customs Mon, 25 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48422