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IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M. SINGH, RAJNEESH KUMAR GUPTA
Shamina – Appellant
Versus
Commissioner Of Customs – Respondent
JUDGMENT :
Prathiba M. Singh, J.
1. This hearing has been done through hybrid mode.
2. The present petition has been filed by the Petitioner-Shamina under Articles 226 and 227 of the Constitution of India, inter alia, seeking release of the four gold bangles of the Petitioner, weighing 100 grams, which have been detained by the Customs Department vide detention receipt bearing no. 4019 dated 19th March 2024. An Order-in-Original dated 9th October 2024 (hereinafter, ‘impugned order’) has been passed by which absolute confiscation of the four gold bangles has been ordered. The operative portion of the impugned order reads as under:
“i) I deny the 'Free Allowance', if any, admissible to the Pax Shamina for not declaring the detained goods to the Proper Officer at Red Channel as well to the Customs Officer at Green Channel who intercepted her and recovered the detained goods from her.
ii) I declare the passenger Shamina as an "ineligible Passenger" for the purpose of the Notification No. 50/2017- Customs dated 30.06.2017 (as amended) read with Baggage Rules, 2016 (as amended).
iii) I order absolute confiscation of Four Gold bangles having average purity 998 with gross and net weight 100 gram
Bona fide personal jewellery is protected under personal effects, and failure to provide a personal hearing invalidates confiscation orders by customs.
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.
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....
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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