Customs duty not leviable on personal jewellery having a used personal effect: Delhi HC

Saba Simran Vs Union of India & Ors. (Delhi High Court)

Delhi High Court held that personal jewellery which is not found to have been acquired on an overseas trip and was always a used personal effect of the passenger would not be subject to the monetary prescriptions incorporated in Rules 3 and 4 of the Baggage Rules, 2016.

Facts- The petitioner had travelled from Bengaluru to Dubai on 22 May 2023 for the shooting of her film. She returned on 25 May 2023 by an Indigo flight from Dubai at Delhi International Airport, Terminal-3 and opted for the green ch

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