Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Import of Gold - bonafide baggage or not - the petitioner has ...


Petitioner Failed to Declare Gold Under Customs Baggage Rules 2016; Court Enforces Rule 3 on Duty-Free Limits.

June 30, 2022

Case Laws     Customs     HC

Import of Gold - bonafide baggage or not - the petitioner has violated the provisions of the Customs and Baggage Rules, 2016. The petitioner was duty bound to declare under provision of Baggage Rules, 2016 read with Customs Baggage Declaration Regulations, 2013. Sub-clause (b) to proviso Rule 3 read with annexure 1 of the Baggage Rules. 2016, gold or silver ornaments in any other form cannot be allowed to be cleared duty free as bonafide baggage if they exceeded Rs.15,000/-. Gold or silver in any other form are not bonafide baggage. - HC

View Source

 


 

You may also like:

  1. Smuggling - Gold - baggage rules - The petitioners, a husband and wife, returned to India from the United States and were stopped by customs officials upon arrival. The...

  2. Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs...

  3. HC ruled that gold bangles worn by a passenger returning to India do not constitute "baggage" under the Customs Act 1962 and Baggage Rules 2016. The court determined...

  4. Smuggling - Baggage Rules - Bonafide baggage or not - Gold Jewellery - Liquor - one fails to understand, petitioners who claim to be pilgrims visiting an alien country...

  5. HC ruled in favor of a Russian tourist regarding customs detention of a gold chain. The court established three key principles: (1) bona fide personal jewelry falls...

  6. Confiscation of gold jewellery brought in commercial quantity - Benefit of Baggage Rules denied - istake of not obtaining the export certificate from the Customs...

  7. Import of of Baggage - clubbing of free allowance of other family member - the petitioner could not have contended for a pooling of the baggage allowance permitted in...

  8. Seeking release/return the detained Gold Bangles - Baggage Rules (no concealment in the body or luggage) - Section 125 of the Customs Act, 1962, gives rights to the...

  9. Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

  10. HC invalidated confiscation orders regarding seized gold ornaments worn by petitioners at arrival. Court found multiple procedural violations: no show cause notice...

  11. Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs...

  12. HC ruled in favor of petitioner, ordering release of seized gold jewelry within 7 days. The court determined that Baggage Rules 2016 provision regarding items "carried...

  13. 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,...

  14. Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b)...

  15. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

 

Quick Updates:Latest Updates