TaxTMI 
TaxTMI 
2023 (9) TMI 1549
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....h 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 jewellery, (l Gold Chain and l Kada) Weighing 463 grams....
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....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 [„Baggage Rules‟]. Those Rules which were framed in terms of ....
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....ggage, 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 where the passenger is an infant, only used personal effects shall be allowed duty free. Explanation.- The f....
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.... 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 would apply. In terms of the said Proviso, a tourist of foreign origin is permitted clearance of duty free articles in his bona fide baggage, and the articles and the limits/restrictio....