TaxTMI 
TaxTMI 
2025 (5) TMI 2144
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....f the Petitioner i.e., one gold kada weighing about 46 grams and one gold chain weighing about 30 grams. The same are stated to be detained by the Respondent authority vide Detention memo bearing GC No. 3114 dated 4th July, 2024. 3. A brief background of the present case is that the Petitioner was intercepted by the Respondent authority on her arrival from Bangkok on 4th July, 2024. Further, one gold kada weighing 46 grams and one gold chain weighing 30 grams were detained by the Customs authority vide a detention memo bearing GC No. 3114 dated 4th July, 2024. 4. It is the case of the Petitioner that no Show Cause Notice has been issued till date as also that the gold items of the Petitioner are her old personal used gold jewellery an....
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....that a tourist of foreign origin, 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 where the passenger is an infant, only used personal effects shall be allowed duty free. Explanation.-The free allowance of a passenger under this rule shall not be allowed to pool with the free allowance of any other passenger. * * * * 5. Jewellery.- A passenger residing abroad for more than o....
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...., we are of the opinion that the respondent herein did not violate the provisions of Section 77 of the Act since the necessary declaration was made by the respondent while passing through the green channel. Such declarations are deemed to be implicit and devised with a view to facilitate expeditious and smooth clearance of the passenger. Further, as per the International Convention on the Simplification and Harmonisation of Customs Procedures (Kyoto 18-5-1973), a passenger going through the green channel is itself a declaration that he has no dutiable or prohibited articles. Further, a harmonious reading of Rule 7 of the Baggage Rules, 1998 read with Appendix E (2) (quoted above), the respondent was not carrying any dutiable goods because t....
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....e High Court has rightly held that when she brought jewellery of a huge amount into the country, the respondent did not seem to have the intention to smuggle the jewellery into India and to sell it off. Even on the examination of the jewellery for costing purposes, it has come out to be of Rs 25 lakhs and not Rs 1.27 crores as per DRI. The High Court was right in holding that it is not the intention of the Board to verify the newness of every product which a traveller brings with him as his personal effect. It is quite reasonable that a traveller may make purchases of his personal effects before embarking on a tour to India. It could be of any personal effect including jewellery. Therefore, its newness is of no consequence. The expression "....
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....when used on its own and as it appears in the Appendices. This position, in our considered opinion, would continue to endure and remain unimpacted by the provisions contained in the 2016 Rules." 10. The above mentioned decision of the Division Bench of this Court was challenged before the Supreme Court in SLP(C) No. 011281 / 2025 titled Union of India & Ors. V. Saba Simran. The Supreme Court, while dismissing the said challenge, held as under: "1. Delay condoned. 2. Having heard the learned counsel appearing for the petitioners and having gone through the materials on record, we see no reason to interfere with the impugned order passed by the High Court. 3. The Special Leave Petition is, accordingly, dismissed.....