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Baggage Rules doesn’t apply to jewellery worn in person: Madras HC

Case Law Details

TaxGuru Citation
2025 taxguru.in 1142
Case Name
Thanushika Vs Principal Commissioner of Customs (Chennai) (Madras High Court)
Date of Judgement/Order
Only available for paid members
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Thanushika Vs Principal Commissioner of Customs (Chennai) (Madras High Court)

Madras High Court held that the Baggage Rule, 2016 will apply only to the baggage and not to the jewellery worn in person. Accordingly, petition is allowed and confiscation order quashed.

Facts- The petitioner is a citizen of SriLanka and had come down to Chennai and She got married to one Jeyakanth, who is also a Srilankan citizen. Thereafter, the petitioner’s husband left for France, where he is living currently and the petitioner left for SriLanka with her parents to await till she get spouse sponsor visa. She got her visa in the month of November 2023. Thereafter, once again, she travelled to India and landed at Chennai International Airport on 30.12.2023 at 03.30 pm along with her mother-in-law and sister-in-law with her children. As her husband had also come from France on 27.12.2023, to accompany her to France.

While passing the customs, the customs officer/2nd respondent herein had checked their belongings and questioned about her gold bangles weighing about 45 grams and Thaalikodi weighing about 88 grams. When the enquiry was conducted, she replied that she 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.

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