Luvleen Maingi Vs Union of India & Ors. (Delhi High Court)
Delhi High Court held that order of confiscation and imposition of customs duty on gold chain and gold kara worn by foreign national is without any legal foundation since that the Customs Act, 1962, or the Baggage Rules, 1998 do not restrict a foreign tourist entering India from wearing gold ornaments on his person.
Facts- Petitioner is a Foreign National of Indian origin and a resident of Thailand. He arrived in India from Bangkok on 25.04.2014. Near the exit gate after he had crossed the green channel, the Officers of Customs enquired from the petitioner whether he was carrying any goods which he needed to declare to the Customs, to which, he replied in negative. As per Indian Customs Declaration Form of the petitioner, there were no dutiable goods carried by him. Petitioner had not declared any gold/bullion in Column No. 10 (ii) & (iii) in the declaration form. On his personal search, a gold chain and a gold kara were recovered. After examining the same, the Jewellery Appraiser reported that the total weight of the gold was 501.00 grams, valued at Rs. 13,12,861/-. Since the petitioner did not provide any documents regarding the possession of the gold chain and kara, the same were seized u/s. 110 of the Customs Act, 1962 on the reasonable belief that the same were imported to India illegally and were attempted to be cleared without payment of customs duty.
