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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J.
Thanushika - Appellant
Versus
The Principal Commissioner of Customs (Chennai) - Respondent
W.P. No. 5005 of 2024
Decided On : 31-01-2025
| Table of Content |
|---|
| 1. writ petition for release of seized gold. (Para 1 , 2 , 3) |
| 2. claims of improper seizure and treatment. (Para 4 , 5 , 6) |
| 3. legal arguments regarding baggage rules. (Para 10 , 11 , 12 , 13) |
| 4. respondents' counter and legal justifications. (Para 14 , 15 , 16) |
| 5. court's observations on legal definitions. (Para 19 , 20 , 21) |
| 6. importance of specific denial in counter affidavits. (Para 25 , 26 , 27 , 28) |
| 7. summary judgment against the actions of customs officials. (Para 31) |
| 8. binding legal conclusions reinforcing the responsibility of customs to uphold legal rights. (Para 64) |
| 9. quashing of confiscation order due to irregularities. (Para 66) |
| 10. directions for release of goods and conduct inquiry. (Para 67 , 68 , 69) |
ORDER :
1. This writ petition has been filed to direct the respondents to release the gold ornaments inappropriately seized by the respondents vide Seizure/Detention file Nos.OS No.1569/2023 AIU B, OS No.1570/2023 AIU B, OS.No.1571/2023 AIU B dated 30.12.2023.
2. The learned counsel for the petitioner would submit that the petitioner is a citizen of SriLanka and had come down to Chennai and She got married to one Jeyakanth, who is also a Srilankan citizen and their marriage was solemnized at the SRO, Madurandhagam, Chengalpet District on 15.07.2023. Thereafter, the petitioner's husband left for France, where he is living currently and the petitioner left for SriLanka with her parents to await till she get spouse sponsor visa. She got her visa in the month of November 2023. Thereafter, once again, she travelled to India and landed at Chennai International Airport on 30.12.2023 at 03.30 pm along with her mother-in-law and sister-in-law with her children. As her husband had also come from France on 27.12.2023, to accompany her to France, they planned for pilgrimage too, to visit the various temples in Tamil Nadu, as it is our custom and tradition since she is newly married and yet to start her life in abroad during our visit in Tamil Nadu.
3. Further, he would submit that the petitioner along with her in-laws and 3 children, had landed at Chennai on 30.12.2023 at 03.30 pm and cleared the immigration formalities. The details of them are as follows:
| S.No | Name | Age | Relation to petitioner |
| 1 | Thanushika | 30 | Petitioner |
| 2 | Arasi Inbamathi | 60 | Mother-in-law |
| 3 | Kirushalini | 39 | Sister-in-law |
| 4 | Abilin Reegan | 8 | Children of Sister- in-law |
| 5 | Akshara Reegan | 6 | |
| 6 | Arush Reegan | 4 |
4. While passing the customs, the customs officer/2nd respondent herein had checked their belongings and questioned about her gold bangles weighing about 45 grams and Thaalikodi weighing about 88 grams. When the enquiry was conducted, she replied that she had got married and going to France after their planned pilgrimage in Tamil Nadu and she has also showed the return ticket to France to the officials.
5. However, the customs officer did not accepted her statements and started to treat the petitioner, her in-laws and the 3 children in an arrogant manner and ordered the petitioner to remove her Thaalikodi and hand over the same to the 2nd respondent. However, she refused and begged the 2nd respondent not to remove her Thaali since it is a sentimental ornament being a symbol and token of marriage. In spite of her request, the 2nd respondent-S.Mythili along with her subordinates had forced the petitioner and snatched her Mangalya Thalikodi from her neck. Seeing the formidable behavior of the 2nd respondent, her in-laws had also begged the officer not to do so. But they were man-handled and pushed on the floor. The 3 children started screaming and shivering with fear and at one point of time, her mother-in-law had fainted and fell down on the floor.
6. Without bothering about anything, the 2nd respondent forced the petitioner and her in-laws to sign on some typed papers, in which it has been mentioned that the ornaments seized from them are not sentimental but smuggled things. However, the petitioner and her in-laws did not agree for their unfair demand and keep begging them repeatedly. Ther
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.
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.
Worn jewelry is not considered baggage under the Customs Act, and regulations exceeding statutory limits are ultra vires.
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.
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.
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....
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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