RAVINDER DUDEJA, YASHWANT VARMA
Saba Simran – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
(Ravinder Dudeja, J.)
1. The present writ petition has been preferred seeking the following reliefs:-
(b) Issue of Writ/Writs in the nature of Certiorari or any other writ or direction in the nature thereof and direct the respondent no. 3 to release Petitioner’s gold ornaments that has been illegally detained/confiscated by Respondent no. 3 at the time when Petitioner was returning from Dubai after completing her movie shoot; and/or
(c) Issue of Writ/Writs in the nature of Certiorari or any other writ or direction in the nature thereof and direct the respondent no. 3 to pay a compensation of Rs. 25,00,000/- for mental agony and harassment.”
2. The petitioner had travelled from Bengaluru to Dubai on 22 May 2023 for the shooting of her film. She returned on 25 May 2023 by an Indigo flight from Dubai at Delhi International Airport, Terminal-3 and opted for the green channel. She was intercepted by a Customs Officer after she had crossed the green channel. On her search, one plastic box con
Directorate of Revenue Intelligence and others vs. Pushpa Lekhumal Tulani
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.
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.
The court affirmed that personal jewellery should not be excluded from the category of personal effects under the Baggage Rules, ensuring fair treatment for bona fide tourists.
The court ruled that the Baggage Rules, 2016, cannot exceed or restrict the provisions of the Customs Act, 1962, particularly regarding personal ornaments worn by travelers.
The Baggage Rules do not apply to jewelry worn by travelers, limiting customs authority in seizing sentimental cultural items, framed as ultra vires under Section 79 of the Customs Act.
Worn jewelry is not considered baggage under the Customs Act, and regulations exceeding statutory limits are ultra vires.
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. Intention o....
Legal importation of gold requires compliance with customs duty and declaration; failure to declare renders goods liable for confiscation, but redemption options exist under the Act.
Bona fide personal jewellery is protected under personal effects, and failure to provide a personal hearing invalidates confiscation orders by customs.
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....
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