2023 (9) TMI 1549

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....thi , Sr. Standing Counsel along with Mr. V. K. Attri , Adv ORDER 1. The instant writ petition has been preferred seeking the following reliefs:- "A) Seizure-proceedings (Copy not supplied) in customs case Bearing No. C.N.VIII(AP)10/P7I/3830-A/ARRIVAL/2022 dtd. 08.12.2022 may kindly be quashed/set aside; B) The petitioner be allowed to reexport his seized personal gold jewe....

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....earch of the petitioner, they recovered a yellow metallic chain and a yellow metallic kada collectively weighing 463 grams. The aforesaid jewellery items were thereafter appraised and valued at Rs.21,45,079/-. The respondent asserts that the aforesaid goods are liable to be confiscated. 3. We find that the issue would have to be considered and answered in light of the Baggage Rules 2016 [&bdquo....

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...., not being an infant, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say, (a) used personal effects and travel souvenirs; and (b) articles other than those mentioned in Annexure- I, up to the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger : Provided further that wh....

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....ding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 gms. 4. Alcoholic liquor or wines in excess of two litres. 5. Gold or silver in any form other than ornaments. 6. Flat Panel (Liquid Crystal Display/Light-Emitting Diode/ Plasma) television." 4. Undisputedly, and since the petitioner held a foreign passport, it would be the Proviso to Rule 3 alone which w....