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2025 Supreme(Mad) 4358

IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J.
Arasi Inpamaty Mathiaparanam - Appellant
Versus
The Assistant Commissioner of Customs, Chennai - Respondent
W.P. No. 17637 of 2024, W.M.P. Nos. 19411, 19412 of 2024
Decided On : 31-01-2025


Advocates:
Advocate Appeared:
For the Appellant : A. Simiyon Raja
For the Respondent: M. Santhanaraman

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.

Headnote:(A) Customs Act, 1962 - Section 79 - Baggage Rules, 2016 - Seizure of gold ornaments by customs - Petitioners, citizens of Sri Lanka, claimed gold ornaments as personal effects for pilgrimage - Wrongful seizure and detention by officials without following due process, including lack of show cause notice, manifesting violation of principles of natural justice. (Paras 1-2, 3, 4, 10, 67)

(B) Legal Provisions - Rules must operate within the statutory framework - Baggage Rules cannot impose standards beyond those set in the Customs Act due to the doctrine of ultra vires. (Paras 53-64)

Facts of the case:
Petitioners arrived at Chennai on 30.12.2023 for pilgrimage; customs officials seized 288 grams of gold ornaments without adequate legal justification, coercing the petitioners into signing documents. (Paras 3-5, 63)

Findings of Court:
Respondent's actions deemed illegal due to failure to adhere to statutory requirements, resulting in wrongful confiscation; orders quashed with direction for the return of seized goods. (Paras 66-68)

Issues: Whether the seizure of ornaments was legal, and whether the Baggage Rules were applicable; the validity of the confiscation order.

Ratio Decidendi: The court established that the Baggage Rules exceed the provisions of the Customs Act, particularly in defining 'baggage' to include personal items. (Paras 56, 64)

Result: Writ petition allowed, confiscation orders quashed with a directive for the return of the gold ornaments.

Table of Content
1. challenge to the seizure of gold ornaments. (Para 1 , 2 , 3 , 5 , 7)
2. alleged improper conduct by customs officials. (Para 4 , 6 , 9 , 15 , 19)
3. claims about legal protocols not followed. (Para 10 , 11 , 12)
4. analysis of baggage rules as per the customs act. (Para 13)
5. distinction between personal effects and baggage as defined. (Para 14 , 16 , 17)
6. court evaluates the lack of specific denial from respondents. (Para 18 , 22 , 34)
7. court's final conclusions on confiscation order and respondents’ failure. (Para 20 , 21)
8. provisions of the baggage rules compared to customs law. (Para 43 , 50 , 53)
9. order to quash confiscation due to procedural violations. (Para 67 , 68)

ORDER :

1. This writ petition has been filed challenging the order dated 24.04.2024 in F.No.OS.No.1569/2023, F.No.OS.No.1570/2023 and F.No.OS.No.1571/2023 passed by the respondent and also to direct the respondent to release the Gold ornaments inappropriately seized by the respondent officials vide seizure/detention file Nos.OS No.1569/2003 AIU B, OS.No.1570/2023 AIU B, and OS.No.1571/2023 AIU B dated 30.12.2023.

2. The learned counsel for the petitioners would submit that the petitioners are citizens of SriLanka and had come down to Chennai and landed at Chennai International Airport on 30.12.2023 at 03.30 pm along with 3 children. They planned for pilgrimage, to visit various temples in Tamil Nadu, as it is their custom and tradition. The 2nd petitioner is the daughter-in-law of the 1st petitioner and she was newly married to one Jeyakanth/son of the 1st petitioner. The 3rd petitioner is the daughter of the 1st petitioner. The details of the family members, who had arrived at Chennai on 30.12.2023, are as follows:

S. No.NameAgeRelation to petitioner
1Arasu Inbamathi601st petitioner
2Thanushika302nd petitioner
3Kirushalini393rd petitioner
4Abilin Reegan8Children of 3rd petitioner
5Akshara Reegan6
6Arush Reegan4

3. While passing the customs, the officials of the respondent had checked their belongings and questioned about their gold ornaments totally weighing about 288 grams. When the enquiry was conducted, the petitioners replied that 2nd petitioner 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.

4. However, the customs officer did not accepted their statements and started to treat the petitioners and the 3 children in an arrogant manner and ordered the 2nd petitioner to remove her Thaalikodi and hand over the same to the officials. However, she refused and begged the officials not to remove her Thaali since it is a sentimental ornament being a symbol and token of marriage. In spite of her request, the Officials along with her subordinates had forced the 2nd petitioner and snatched her Mangalya Thalikodi from her neck. Seeing the formidable behavior of the 2nd respondent, the petitioners 1 and 3 had 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, the 1st petitioner had fainted and fell down on the floor.

5. Without bothering about anything, the officials had forced the petitioners 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 petitioners did not agree for the said unfair demand and keep begging them repeatedly. Thereafter, they were not at all provided or permitted any food or even water and they had been kept in a locked room. By 10.00 pm, the customs officer told that their jewels would be returned when they go back from India and with no other option, they agreed to sign the papers. The officials did not allowed them to read the paper even after signing it. Thereafter, the 2nd petitioner had begged to allow them to exit, but the duty officer told that the Official, who handled this matter had left for home and without her kno



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