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Custom Duty

Jewellery worn by passenger falls within ambit of personal effects hence detention set aside

Case Law Details

Case Name
Mubina Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Advertisement Mubina Vs Commissioner of Customs (Delhi High Court) Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Rules 2(vi) read with rule 3 of the Baggage Rules, 2016, which would be exempt from detention by the Customs Department. Thus, detention set aside. Facts- The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, seeking release of the two gold bangles weighing 117 grams, seized by the Customs Department vide Detention Receipt date...
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