https://www.taxtmi.com/caselaws?id=467927 Foreign tourists are entitled under the Baggage Rules, 2016 to duty-free clearance of bona fide baggage within prescribed limits. Gold or silver is excluded only when carried in forms other than ornaments. Jewellery or ornaments worn on the person, including a gold-content Rudraksha mala, fall outside that exclusion and cannot be treated as prohibited gold merely because of their gold content. The provisions concerning passengers returning after residing abroad for more than one year do not apply to a foreign national tourist. Seizure of such an ornament is therefore not sustainable under the baggage restrictions, requiring return of the article and refund of deposited amounts. en-us Mon, 09 Oct 2023 00:00:00 +0530 Thu, 09 Apr 2026 10:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467927 Foreign tourists are entitled under the Baggage Rules, 2016 to duty-free clearance of bona fide baggage within prescribed limits. Gold or silver is excluded only when carried in forms other than ornaments. Jewellery or ornaments worn on the person, including a gold-content Rudraksha mala, fall outside that exclusion and cannot be treated as prohibited gold merely because of their gold content. The provisions concerning passengers returning after residing abroad for more than one year do not apply to a foreign national tourist. Seizure of such an ornament is therefore not sustainable under the baggage restrictions, requiring return of the article and refund of deposited amounts. Case-Laws Customs Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467927