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YASHWANT VARMA, RAVINDER DUDEJA
Luvleen Maingi – Appellant
Versus
Union of India – Respondent
Headnote: Read headnote
JUDGMENT :
Ravinder Dudeja, J.
1. The present Writ Petition has been filed, seeking following relief :
2. Shorn of all the unnecessary details, the brief facts are as follows.
3. Petitioner is a Foreign National of Indian origin and a resident of Thailand. He arrived in India from Bangkok on 25.04.2014. Near the exit gate after he had crossed the green channel, the Officers of Customs enquired from the petitioner whether he was carrying any goods which he needed to declare to the Customs, to which, he replied in negative. As per Indian Customs Declaration Form of the petitioner, there were no dutiable goods carried by him. Petitioner had not declared any gold/bullion in Column No. 10 (ii) & (iii) in the declaration form. On his personal search, a gold chain and a gold kara were recovered. After examining the same, the Jewellery Appraiser reported t
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.
Personal jewelry worn by travelers qualifies as personal effects exempt from customs duties, regardless of its value, unless explicitly defined otherwise in customs regulations.
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....
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....
The disposal of seized property without notice and due process violates constitutional rights, rendering such actions illegal and unconstitutional.
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