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
| 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. | Name | Age | Relation to petitioner |
| 1 | Arasu Inbamathi | 60 | 1st petitioner |
| 2 | Thanushika | 30 | 2nd petitioner |
| 3 | Kirushalini | 39 | 3rd petitioner |
| 4 | Abilin Reegan | 8 | Children of 3rd petitioner |
| 5 | Akshara Reegan | 6 | |
| 6 | Arush Reegan | 4 |
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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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.
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.
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....
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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