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2025 (1) TMI 798

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..... channel - which is for passengers not having any dutiable or prohibited goods. Moreover, the Court is of the view that the Baggage Rules may also require a re-look, considering the market rate of gold at present, where forty grams of gold would be costing much more the value cap of Rs. 1,00,000/- prescribed under Rule 5 of Baggage Rules. With the maximum limit of Rs.1,00,000/-, the gold that could be purchased may only be around 15 grams. Let this matter be referred to the Chairman, CBIC for reconsideration of the Baggage Rules 2016. Let the re-consideration be undertaken in coordination with any other Departments or Ministries as may be required and the report be filed before this Court regarding the reconsideration and the manner thereof .....

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..... e of hearing i.e., 9th January, 2025, after considering the facts of the case, the Court had directed a competent Customs official, who is familiar with the relevant circulars issued in respect of seizure of personal effects and jewellery by the Customs Department, be present in Court on the next date of hearing. 5. The Customs officials are present today in Court. 6. Independent of the facts in the present case, the Court has queried the Customs officials as to what are the applicable Rules and Circulars in respect of confiscation or seizure by the Customs Department of jewellery which are worn by travellers/tourists who may be coming from abroad to India. 7. The Court has been informed by the Customs Officials that as per the Baggage Rule .....

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..... is bona fide baggage upto 20 grams with a value cap of Rs. 50,000/- (in case of a gentleman passenger) or up to 40 grams with a value cap of Rs. 1,00,000/- (in the case of a lady passenger). 10. The Indian Customs Declaration Form (hereinafter Declaration Form ) issued by the CBIC as part of the Guide for Travellers has also been perused by the Court, which would show that gold and gold jewellery is being treated as prohibited articles where the same is beyond the prescribed limits under Rule 5 of Baggage Rules, including gold bullion. 11. On a query from the Court, Mr. Shubham Tyagi, ld. Counsel for the Customs Department, as also Mr. Harpreet Singh, ld. Counsel, who regularly appears for the Customs and is present in Court, have informed .....

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..... . While, there is no doubt that any illegal smuggling of gold deserves to be curbed, at the same time, bona-fidely and genuine tourists/travellers, including people from Indian Origin such as the OCI Cardholders, PIOs etc., could be travelling for social engagements in India or social events such as marriages etc., with gold, which could be of a much higher value than the permissible limits. Such tourists and travellers ought not to be expected to file detailed declarations, which could make the entire process of entering India and exiting from airports extremely unfriendly or onerous. 16. The Customs Officials in such cases would also be vested with too much arbitrary power and discretion, which may result in harassment of genuine passenge .....

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