Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Custom Duty

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

Case Law Details

TaxGuru Citation
2025 taxguru.in 5880
Case Name
Mubina Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
Only available for paid members
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 dated 20th September, 2023.

The case of the Petitioner is that she was travelling from Jeddah to India on 20th September, 2023 after completing her pilgrimage/Umrah at Mecca. Upon her arrival at the Indira Gandhi International Airport, New Delhi, after she crossed the Green Channel, a search was conducted on her person as also her baggage and the jewellery which she was wearing, were seized by the Customs Department.

It is the case of the Petitioner that no show cause notice had been issued with respect to the detained jewellery and no opportunity for personal hearing was granted to the Petitioner. Thereafter, an Order in Original dated 18th January, 2024 was passed, directing absolute confiscation of the detained jewellery of the Petitioner.

Paid content

Become a Premium Member, or log in if you are already a Premium member.

Advertisement

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.