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Gold Kada Worn by Sikh Man is Personal Effect, Delhi HC Orders Release

Case Law Details

TaxGuru Citation
2025 taxguru.in 3427
Case Name
Daljeet Singh Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Daljeet Singh Vs Commissioner of Customs (Delhi High Court)

The Delhi High Court, in the case of Daljeet Singh Vs Commissioner of Customs, has ruled that a gold kada worn by the petitioner was a personal effect and ordered its release. The petitioner, Daljeet Singh, a Sikh, was traveling from Dubai when a 22 carat gold kada weighing 60 grams, which he stated he always wore as a personal effect, was detained by the Customs Department at Indira Gandhi International Airport, New Delhi.

The Court observed that the appearance of the kada and the petitioner’s submission that he wore it as a personal effect, consistent with his religious beliefs as a Sikh, supported his claim. The judgment referenced previous Delhi High Court decisions, specifically Mr Makhinder Chopra vs. Commissioner of Customs, New Delhi and Amit Kumar v. The Commissioner of Customs, which established that bona fide personal jewellery is included within the definition of personal effects under the Baggage Rules, 2016. These prior rulings also criticized the Customs Department’s practice of obtaining pre-printed waivers of the right to receive a Show Cause Notice (SCN) and a personal hearing, deeming it contrary to the principles of natural justice and Section 124 of the Customs Act, 1962.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,764

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