2025 (12) TMI 257

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....reet Singh, SSC wtih Mr. Jai Ahuja and Mr. Santosh Sharma, Advs. ORDER Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. This matter is being taken up today, as 25th November, 2025 was declared a holiday on account of 'Guru Tegh Bahadur's Martyrdom Day' vide Notification No. 35/G-4/Genl.-I/DHC. 3. This is a petition filed by the Petitioner- Ms. Roovi....

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....ffidavit which is on record that there is an Order-in-Original (herein after 'OIO') dated 21.05.2024 which has also been passed by the authorities directing the absolute confiscation in the following terms: "12. Further, I find that gold is not allowed to be imported freely in baggage. I find that the Pax did not fulfill the conditions set out in the provision to clause 3(1)(h) of the For....

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....his notification, "eligible passenger" means a passenger of Indian Origin or a passenger holding a valid passport, issued under the passport Act, 1967 (15 of 1967) who is coming to India after a period of not less than six months of stay abroad, and short visit, if any made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on short v....

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....owever, as per Rule 5 of the Baggage Rules, 2016, a passenger residing abroad for more than one year, on return to India, shall be allowed clearance free of duty in his bonafide baggage of Jewellery upto a weight, of Twenty Grams with a value cap of Fifty Thousand Rupees if brought by a Gentleman passenger, or Forty Grams with a value cap of One Lakh Rupees if brought by a Lady Passenger. Whereas,....