1. The issue that arises for consideration in this writ petition is whether the Customs Act, 1962 and the Baggage Rules, 1998 prohibit foreign tourists entering India from wearing gold ornaments and whether they are bound to declare the gold ornaments worn by them on their person and are not carried in a baggage. Incidentally, the question whether such undeclared gold ornaments worn by a foreign tourist entering India are liable to confiscation also arises for consideration in this writ petition.

2. The petitioner, a Sri Lankan citizen holding Sri Lankan passport No.N 5771160 arrived at Cochin International Airport on 22.2.2014 by Sri Lankan Airlines Flight UL-165 from Colombo. He is also an overseas citizen of India as defined in section 2 (ee) of the Citizenship Act, 1955, he having obtained registration as an overseas citizen of India in terms of section 7A of the Citizenship Act, 1955. On arrival at Cochin Airport, after emigration formalities were completed, he walked through the green channel. The petitioner has averred that after he walked through the green channel, a person in plain clothes who identified himself as an officer of the Customs intercepted him, execut