Declaration is mandatory for foreign tourist having gold above Rs. 50,000

Chandrasegaram Vijayasundaram Vs Principal Commissioner (Revision Application) (Madras High Court)

It was incumbent on the part of the petitioners to have made proper declaration under Customs Baggage Declaration Regulations, 2013 read with Baggage Rules 2016. These Rules apply to all passengers including tourist coming to India.

Facts-

Petitioners, belonging to the same family, are Srilankan nationals based in Colombo. They arrived at t

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