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K. R. SHRIRAM, JITENDRA JAIN
Rajendra S. Bajaj – Appellant
Versus
Union of India – Respondent
Headnote: Read headnote
JUDGMENT :
JITENDRA JAIN, J.
1. By this petition under Article 226 of the Constitution of India, the Petitioner seeks to challenge an order dated 21st February 2012 passed by Revisional Authority (Joint Secretary to the Government of India), whereby the said authority did not give full relief but reduced redemption fine from Rs. 25,00,000/- to Rs. 20,00,000/- and personal penalty under Section 112 (1) of the CUSTOMS ACT , 1962 (“the Act”) was reduced from Rs. 20,00,000/- to Rs. 15,00,000/-.
2. Brief Facts:
(ii) Petitioner did not have any check-in-baggage, but was carrying a handbag. Petiti
Personal jewelry worn by travelers qualifies as personal effects exempt from customs duties, regardless of its value, unless explicitly defined otherwise in customs regulations.
The court ruled that gold jewellery worn by a foreign national upon entering India is considered personal effects and cannot be confiscated without clear legal prohibition.
Personal jewellery carried by a passenger is not subject to customs restrictions if not intended for import, emphasizing the need for clear guidelines from customs authorities.
Gold and jewellary are freely importable items.
Passing through green channel itself is declaration of there being no dutiable goods, more so when there is no attempt to conceal the goods.
Int....
The central legal point established in the judgment is that the findings of fact cannot be revisited unless they suffer from manifest perversity, and the court's decision was based on the positive fi....
Bona fide personal jewellery is protected under personal effects, and failure to provide a personal hearing invalidates confiscation orders by customs.
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