The High Court held that personal jewellery which is not newly acquired during an overseas trip, but...

The High Court held that personal jewellery which is not newly acquired during an overseas trip, but rather has been a used personal effect carried by the passenger, would not be subject to the monetary restrictions and duty requirements u/rs 3 and 4 of the Baggage Rules, 2016. The Court made a distinction between 'personal jewellery' and 'jewellery' per se. Personal jewellery that has been a used personal effect of the passenger would be treated as 'personal effects' and exempt from duty restrictions, as clarified by the Customs Circular No. 72/98. This position would continue to be applicable under the Baggage Rules, 2016, despite the definition of 'personal effects' introduced therein. The Joint Commissioner of Customs misconstrued the s..... .....

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