JUDGMENT

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

CM APPL. 9657/2025 (for exemption)

2. Allowed, subject to all just exceptions. Application is disposed of.

W.P.(C) 2049/2025

I. Background

3. The present case has been filed by the Petitioner-Makhinder Chopra under Article 226 of the Constitution of India seeking release of the gold chain which was detained by the Customs Department vide Detention Receipt No. 54120 dated 17th June, 2024.

4. The case of the Petitioner is that he arrived on 17^th June, 2024 in India at IGI, Airport, New Delhi from Russia. The appellant has been a resident of Russia for the last 17 years. It is submitted that he was wearing a gold chain which is valued at about Rs. 7 lakhs when he came to India and the same was detained by the Department at the airport. It is further submitted that till date no show cause notice has been issued.

5. Ld. Counsel for the Petitioner relies on the decision of this High Court in WP(C). 6855/2023 titled ‘Nathan Narayanswamy v. Commissioner of Customs’ dated 15th September, 2023 in support of its case.

6. On 17^th February, 2025, ld. Counsel for the respondent had sought time to take instructions in the matter. Today, further time is prayed for filing a status report.

7. The ld. SSC for the Department has also handed over a copy of the detention receipt dated 17^th June, 2024 signed by the Petitioner and the undertaking/appraisement report dated 18^th June, 2024. The said undertaking is in a standard format, wherein the Petitioner is stated to have waived the issuance of the show cause notice and personal hearing. It is also stated in the said undertaking that the Appellant would pay the custom duty along with fine and penalty. The said undertaking reads as under:-

“On being asked I, Makhinder Chopra (D. O. B. 28.03.1982), state that I have appeared before Air Customs Superintendent on 17.06.2024 to tender my statement under Section 108 of the Customs Act, 1962 in respect of above-mentioned item. On being asked, I state that I was intercepted by the Customs Officer after I had crossed the Green Channel and during the DFMD/Personal search the above said item i.e. One (01) yellow metal chain appearing to be made of gold recovered from me; On being asked, I state that the above mentioned recovered item belongs to me. I admit my omission and commission on my part; that I am well aware of the facts that the above mentioned items beyond permissible allowance are prohibited there is Customs duty on import of above Goods; that I will be agreeing with the description, quantity and value to be assessed by the department, and I am ready to pay the Customs Duty along with fine and penalty as applicable. I also do not need any Show Cause Notice or personal hearing in the matter. I have tendered my statement true and correct and understood the same in vernacular. I have tendered the above statement without any duress, pressure or threat”.

8. In the present case, it is seen that the Petitioner was wearing a gold chain which has been valued at ₹6,52,190/- by the Department. Till date, no show cause notice has been issued on the ground that the issuance of the show cause notice has already been waived.

II. Issues for consideration:

9. In this case there are two issues, which in the Court’s opinion are arising in a number of cases before the Court where the goods of tourists of both Indian and foreign origin are being routinely detained by the Customs Department:

(i) detention of jewellery or personal effects of a tourist, especially those of foreign origin, under the Baggage Rules, 2016; and

(ii) undertaking in a standard format for wavier of show cause notice and personal hearing signed by the concerned tourist.

III. Analysis and Findings:

III.(A) Jewellery vis-à-vis personal effects under the Baggage Rules, 2016

10. It is necessary to appreciate the Baggage Rules, 2016 (hereinafter “the Baggage Rules”) that came into force on 1st April, 2016, passed under Section 79 of the Custo