2025 (12) TMI 1415

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....t bearing no. DR/INDEL4/30-11-2024/005529 dated 30th November, 2024. 3. It is the case of the Petitioner, that he is a Canadian citizen and an Overseas Citizen of India (hereinafter, 'OCI') card holder, whose Rolex watch was detained on 30th November, 2024. However, till date, no Show Cause Notice (hereinafter, 'SCN') has been issued to the Petitioner in this matter. 4. The Petitioner has placed on record photographs along with the invoice of the said watch dated 2nd October, 2023, to show that the same was part of his 'personal effects'. The invoice of the said Rolex Watch would show that the purchase was made on 2nd October, 2023 in Canada itself. 5. On the last date of hearing i.e., 26th November, 2025, this Court directed the C....

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....evised 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 the goods were the bona fide jewellery of the respondent for her personal use and was intended to be taken out of India. Also, with regard to the proximity of purchase of jewellery, all the jewellery was not purchased a few days before the departure of the ....

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....es, 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 "new goods" in their original packing has to be understood in a pragmatic way." 9. In Saba Simran v. Union of India & Ors., 2024:DHC:9155-DB, the Division Bench of this Court was seized with the issue of deciding the validity of the seizure of gold jewellery....

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....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. 4. Pending application(s), if any, stands disposed of." 11. This Court in Mr Makhinder Chopra vs. Commissioner Of Customs New Delhi, 2025:DHC:1162-DB, had the occasion to consider the relevant provisions of the Rules, as also the decisions of the Supreme Court and t....