AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 1559
X X X X Extracts X X X X
X X X X Extracts X X X X
....nuj Pandey, ADC, Customs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. There are a batch of petitions listed today, raising various issues qua the procedure for detention of goods by the Customs Department belonging to passengers travelling to India, of both Indian and foreign origin, which are being dealt with by the Court. 3. In this matter, the Court has passed various orders from time to time directing the Customs Department and the Central Board of Indirect Taxes & Customs (hereinafter "CBIC") to reconsider the Baggage Rules, 2016 (hereinafter "the Baggage Rules"), especially in respect of issues which have been highlighted by this Court. 4. On 27th March, 2025, the Court had directe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rking as Assistant Commissioner, IGI Airport, New Delhi along with a draft Standard Operating Procedure (hereinafter "draft SOP"), in respect of some of the issues which have been raised from time to time. The Court after considering the submissions of the parties had approved the draft SOP with certain modifications. Further to the same, the Court had observed as under: "9. In addition to the above SOP, this Court is of the opinion that some of the areas that still need to be addressed are: (i) the permissible weight of used gold jewellery that can be worn by an Indian passenger, who travels for a short duration to foreign countries and returns to India; (ii) the used personal jewellery that can be carried by For....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ver the years." 6. Today, the Ld. Additional Solicitor General has appeared today along with ld. Counsels. The following officials of the Customs Department are also present: 1) Mrs. Mayusha Goel, ADC, Customs 2) Mr. Shaikh Salman, Deputy Commissioner, Board Office 3) Mr. Anuj Pandey, ADC, Customs. 7. It is submitted that the draft SOP which was approved with modification by this Court in terms of paragraph 8 of the previous order dated 19th May, 2025 has now been implemented. 8. On the said date, the submission was made that the amendment to the Baggage Rules is under consideration and that interim directions may not be issued as substantial progress has been made. 9. It is submitted that the official....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ists who would be travelling back from India with the permission to re-export, (iv) baggage allowances for gift, souvenirs and personal effects, etc. 14. After perusing the file, the Court is satisfied that the progress is substantial in nature and that there would be a need to amend the Baggage Rules on all these aspects. Accordingly, the Court is inclined to grant further time of six weeks. 15. Let the draft Rules be placed on record at least two days before the next date of hearing. 16. Insofar as the facts of this case is concerned, the Court had directed the Revision Authority to decide the matter within a period of one month and for the same to be placed on record. 17. Thereafter, the matter was considered on 19th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ngent action shall be liable to be taken against the concerned personnel/ management of CWC. Ms. Ralhan has assured the Court that the orders passed would be fully complied with. 20. The Petitioner may collect the detained goods through an Authorised Representative, in which case, the detained goods shall be released after receiving a proper email from the Petitioner or some form of communication that the Petitioner has no objection to the same being released to the concerned Authorised Representative." 18. Today, upon query it is submitted by the ld. Counsel for the Petitioner that the detained goods, which are old personal jewellery, have not been released. The Customs Department disputes the fact that the detained goods are o....