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Baggage Rules Have Limited Application to Foreign Nationals: Delhi HC

Case Law Details

TaxGuru Citation
2025 taxguru.in 1628
Case Name
Makhinder Chopra Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Makhinder Chopra Vs Commissioner of Customs (Delhi High Court)

Delhi High Court held that the Baggage Rules would have limited application to foreign nationals and as jewellery is part of personal effects, the detention of gold chain is liable to be set aside.

Facts- The present case has been filed by the Petitioner-Makhinder Chopra under Article 226 of the Constitution of India seeking release of the gold chain which was detained by the Customs Department vide Detention Receipt No. 54120 dated 17th June, 2024.

The case of the Petitioner is that he arrived on 17th June, 2024 in India at IGI, Airport, New Delhi from Russia. The appellant has been a resident of Russia for the last 17 years. It is submitted that he was wearing a gold chain which is valued at about Rs. 7 lakhs when he came to India and the same was detained by the Department at the airport. It is further submitted that till date no show cause notice has been issued.

Conclusion- In Nathan Narayansamy, the Co-ordinate Bench of this Court has clearly held that the Baggage Rules would have limited application to foreign nationals.

Held that it is an undisputed fact that the Petitioner is a Russian passport holder. In view of the law discussed above, on the ground of limited applicability of the Baggage Rules to the tourist of foreign origin and as jewellery is part of personal effects, the detention of Petitioner’s gold chain would have to be set aside. However, there is another aspect of this case which has bearing on the validity of the detention of the Petitioner’s gold chain.

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