The High Court held that personal jewellery which is not newly ...

Court Rules Used Personal Jewellery Exempt from Duty Under Baggage Rules; Overturns Customs Misinterpretation.

December 2, 2024

Case Laws     Customs     HC

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 scheme and objectives of the 2016 Rules by failing to appreciate this distinction between personal jewellery and newly acquired jewellery. Consequently, the Court set aside the order of confiscation and detention of the petitioner's personal gold ornaments, which were used personal effects and not newly acquired jewellery.

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