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 the Chennai Airport on 06.05.2017 along with two minor children of the first and second petitioners. All the petitioners were wearing 1594 kgs of gold jewelries valued at Rs.43,95,854/-.

It appears that they attempted to walk through the green channel along with two minor children wearing 1594 kgs of gold jewelries without making declaration before the Customs Officers. Apart from the jewelries, the first petitioner had also purchased about 112 bottles of liquor valued at Rs.1,50,000/-.

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