Qamar Jahan Vs Union of India (Delhi High Court)
The Delhi High Court heard the matter through hybrid mode. During the hearing, Senior Standing Counsel Tyagi informed the Court that the Additional Solicitor General was unavailable and stated that, as noted in an earlier order dated 8 September 2025, the Central Board of Indirect Taxes and Customs (CBIC) is reconsidering both the definition of jewellery and the monetary cap permitted under the existing framework. He further submitted that CBIC has received additional inputs from various stakeholders, which are being compiled and examined before finalising amendments to the Baggage Rules, 2016.
An Assistant Commissioner of CBIC, present in Court, confirmed that the draft Baggage Rules, related regulations, and circulars are in the final stages of preparation. The Court directed that the final draft be placed on record before the next hearing. It added that if any delay occurs, the matter being part-heard, the Court may proceed to issue directions based on the draft rules to guide Customs authorities during the interim period until the new rules are finalised.
The Court ordered that a status report be filed at least five days before the next hearing and listed the matter for 18 December 2025.
