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Custom Duty

Detention of worn jewellery untenable as covered within ambit of personal effects

Case Law Details

TaxGuru Citation
2025 taxguru.in 6005
Case Name
Gulista Khatoon Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Gulista Khatoon 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 Baggage Rules, 2016. Accordingly, the same would be exempt from detention by the Customs Department.

Facts- The case of the Petitioner is that she was travelling from Jeddah to India on 20th September, 2023 after completing her pilgrimage/Umrah in 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 detained jewellery, which she was wearing, was seized by the Customs Department. Thereafter, the detained jewellery was apprised in the presence of the advocate of the Petitioner and the total value of the bangles was appraised at Rs. 6,47,915.58/-.

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.

Conclusion- Held that it is now settled that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Rules, which would be exempt from detention by the Customs Department. In view of the above and considering the facts of the case, it is clear that the detained jewellery are the personal effects of the Petitioner. Accordingly, the detained jewellery would be liable to be released. Under these circumstances, the detention of the Petitioner’s jewellery is set aside. The detained jewellery shall be released to the Petitioner within a period of two weeks. The Petitioner shall appear before the Customs Department on 21st July, 2025, and may collect the detained jewellery through an Authorised Representative, in which case, the detained jewellery shall be released after receiving a proper email from the Petitioner or some form of communication that the Petitioner has no objection to the same being released to the concerned Authorised Representative.

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