2023 (10) TMI 1593

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....ly copies of detention receipt, Panchnama, statement u/s 107, seizure memo etc.; C) seizure-proceedings dtd 01.06.22, in customs case NO VIII/(AP)/10/P&I/3498-A/ARRIVAL/2022 dtd. 01.06.22 may kindly be quashed/set aside as no notice u/s 124 of the Customs Act, 1962 has been given within six months and the detained seized-gold mala etc. of the petitioner may kindly be returned/released to the petitioner for reexport u/s 80 of the Customs Act, 1962; D) The petitioner may kindly be given the option to redeem the seized gold Rudraksha mala u/s 125 of the Customs Act,1962; E) The statement of the petitioner u/s 108 Customs Act,1962 be allowed to be recorded, in the presence of his advocate." 2. The petitioner is ess....

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....e Rules']. Those Rules which were framed in terms of Section 79 of the Customs Act, 1962 make the following provisions for arriving passengers:- "3. Passenger arriving from countries other than Nepal, Bhutan or Myanmar:-An Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant arriving from any country other than Nepal, Bhutan or Myanmar, 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 fifty thousand rupees if these are carried on the person or in the accompanied baggage of the passenger: Prov....

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....sma) television." 4. Undisputedly, and since the petitioner held a foreign passport, it would be the Proviso to Rule 3 alone which would apply. In terms of the said Proviso, a tourist of foreign origin is permitted clearance of duty free articles in his bona fide baggage, and the articles and the limits/restrictions of those articles which are not allowed duty free are mentioned in Annexure-I. As we read Entry 5 in Annexure-I, it speaks of gold or silver in any form other than ornaments. The chain and the kada which were found on the person of the petitioner would undoubtedly fall in the category of jewellery and ornaments. Clause 5 of Annexure-I would therefore not sustain the seizure of the articles in question. 5. While....