9911796707
TMI Blog2024 (12) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Rules. In the opinion of this Court, the present case would clearly be covered by the said judgment inasmuch as it is not controverted that the goods which have been detained are a necklace and bracelet weighing 0.178 gms. Under such circumstances, considering that this is 18 carat gold jewellery which was being worn by the tourist who was travelling from Azerbaijan to India, the same would not be liable to be seized and the detention receipt is accordingly quashed - let the personal gold jewellery be released to the Petitioner within a period of one week. Petition disposed off. - JUSTICE PRATHIBA M. SINGH AND JUSTICE AMIT SHARMA For the Petitioner Through: Mr. Pramod Kant Saxena, Adv. (M-9810015178) For the Respondent Through: App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bited goods under the Customs Act, 1962. 6. On behalf of the Respondent-Department, it is submitted that the goods are lying with the Customs warehouse and if the Petitioner appears, the same appraisal would be carried out and once the value is determined, then the same can be released subject to whatever orders are passed by the Department. 7. The Court has perused the matter including the detention receipt dated 4th November, 2024. The same describes the goods clearly as gold jewellery gross weight 0.178 gms. The case of the Petitioner is that it consists of one necklace and one bracelet which she was wearing at the time when she travelled to India. Immediately, after the detention, she has retracted her statements which were signed on 8t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her than Nepal, Bhutan or Myanmar:- An Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant arriving from any country other than Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say, - (a) used personal effects and travel souvenirs; and (b) articles other than those mentioned in Annexure-I, up to the value of fifty thousand rupees if these are carried on the person or in the accompanied baggage of the passenger: Provided that a tourist of foreign origin, not being an infant, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say, (a) used personal effects and travel souvenirs; and (b) articles othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d duty free are mentioned in Annexure-I. As we read Entry 5 in Annexure-I, it speaks of gold or silver in any form other than ornaments. The chain and the kada which were found on the person of the petitioner would undoubtedly fall in the category of jewellery and ornaments. Clause 5 of Annexure-I would therefore not sustain the seizure of the articles in question. 5. While learned counsel for the respondent had also drawn our attention to Rule 5 of the Baggage Rules, we note that the same pertains to a passenger who is returning to India after having resided abroad for more than one year. That would clearly not apply to the petitioner here who is undisputedly a foreign national. Rule 5 in any case appears to be relating to an eligible pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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