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Delhi HC Directs Customs to Release Arab Minor’s Childhood Jewellery

Case Law Details

TaxGuru Citation
2025 taxguru.in 2290
Case Name
Gopika Vennankot Govind Vs Union of India & Ors. (Delhi High Court)
Date of Judgement/Order
Only available for paid members
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Gopika Vennankot Govind Vs Union of India & Ors. (Delhi High Court)

Delhi High Court quashed the Customs Department’s order seizing two gold chains belonging to a 17-year-old minor, Gopika Vennankot Govind, who was traveling from the UAE to India for a wedding. The jewellery, weighing 49 grams and valued at ₹3,15,795, was detained at Indira Gandhi International Airport on April 9, 2024. Customs authorities confiscated the items, citing violations under the Customs Act, 1962, and imposed fines and warehousing charges. The petitioner argued that the jewellery had been worn since childhood and qualified as personal effects under the Baggage Rules, 2016. The court noted that the petitioner was a UAE resident and an eligible passenger under relevant customs provisions. Additionally, the court found that the petitioner had been denied due process, as no show cause notice or personal hearing was provided before the confiscation.

The High Court relied on previous rulings that personal jewellery of passengers should not be confiscated. It ruled that the seizure and penalties were unwarranted and directed Customs to release the gold items within two weeks without imposing any fines or charges. The court also ordered a refund of any amounts already paid by the petitioner. This judgment reinforces the legal protection of non-residents under baggage rules and clarifies that personal jewellery carried by passengers cannot be arbitrarily seized.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,713

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