Court Rules Used Personal Jewellery Exempt from Duty Under Baggage Rules; Overturns Customs Misinterpretation.

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....The High Court held that personal jewellery which is not newly acquired during an overseas trip, but rather has been a used personal effect carried by the passenger, would not be subject to the monetary restrictions and duty requirements u/rs 3 and 4 of the Baggage Rules, 2016. The Court made a distinction between 'personal jewellery' and 'jewellery' per se. Personal jewellery that has been a used personal effect of the passenger would be treated as 'personal effects' and exempt from duty restrictions, as clarified by the Customs Circular No. 72/98. This position would continue to be applicable under the Baggage Rules, 2016, despite the definition of 'personal effects' introduced therein. The Joint Commissioner of Customs misconstrued the s.........