2025 (1) TMI 798

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....hur and Mr. Shivang Chawla, Advs. for Customs Department (M: 9811253531) PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 and 227 of the Constitution of India, inter alia, challenging the Order-in-Original dated 6^th February, 2024, and Order-in-Appeal dated 23rdSeptember, 2024, passed by the Joint Commissioner of Customs and the Commissioner of Customs (Appeals), respectively. 3. Vide impugned Order-in-Original the adjudicating authority, inter alia, ordered confiscation of two gold kadas and one gold chain of the Petitioner. Further, the Petitioner was also directed to pay a redemption fine of Rs. 75,000/- and a personal penalty of Rs. 1,10....

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....year, or return to India, shall be allowed clearance free of duty in his bona fide baggage of jewellery upto a weight, of twenty grams with a value cap of fifty thousands rupees if brought by a gentleman passenger, or forty grams with a value cap of one lakh rupees if brought by a lady passenger." 8. It can be seen from the said rules that any jewellery of twenty grams with a value cap of Rs. 50,000/- in case of a man and forty grams with a value cap of Rs. 1,00,000/- in case of a woman, only can be cleared free of duty upon return to India, subject to the condition that the concerned passenger is residing abroad for more than one year. 9. The Court has also been shown the Guide for Travellers, prepared by the Central Board of Indirec....

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.... A perusal of the Baggage Rules or the Declaration Form does not show that this position, qua declaration of the jewellery, is duly clarified to travellers/tourists visiting India. 13. It is seen by this Court in a number of writ petitions, that even small quantities of jewellery is sometimes seized by the Customs Department if the passenger is walking through the green channel - which is for passengers not having any dutiable or prohibited goods. Moreover, the Court is of the view that the Baggage Rules may also require a re-look, considering the market rate of gold at present, where forty grams of gold would be costing much more the value cap of Rs. 1,00,000/- prescribed under Rule 5 of Baggage Rules. With the maximum limit of Rs.1,00,....