Amal Krishna Vs Union of India & Ors. (Delhi High Court)
The Delhi High Court ruled that Non-Resident Indians (NRIs) are entitled to benefits under the Baggage Rules, 2016, and cannot be denied exemptions for personal belongings. The case involved Amal Krishna, a UAE resident, who was traveling to India for a wedding when customs officials at Indira Gandhi International Airport seized his gold chain, weighing 28 grams and valued at ₹1,76,488. The customs authority imposed fines and warehousing charges, arguing that he did not declare the item. Krishna challenged the seizure, contending that the gold chain was a personal effect and should not be subject to confiscation under the customs laws.
The court found that Krishna was an eligible passenger under the Baggage Rules, and the customs authorities had unlawfully seized his jewellery. Additionally, it noted that Krishna was denied due process, including a show cause notice and personal hearing. Citing past judgments, the court ruled that personal jewellery does not warrant confiscation and quashed the customs order. It directed that the gold be returned within two weeks without fines or penalties, and any fees already paid be refunded. The ruling reaffirmed that NRIs have the right to carry personal jewellery without undue restrictions.
