
The Delhi High Court ruled that foreign nationals carrying gold jewellery for personal use are not required to declare it to Customs under the Baggage Rules, 2016.
The petitioner’s three gold bangles were seized on arrival from Thailand. Customs argued that all jewellery must be declared, while the petitioner relied on Nathan Narayansamy v. Commissioner of Customs (2024) to claim exemption.
Citing Pushpa Lekhumal Tolani (2017) and Saba Simran (2024), the Court held that personal jewellery qualifies as "personal effects."
Referring to Qamar Jahan v. Union of India (2025), the Court directed Customs to reconsider the Baggage Rules and improve detention procedures.
Court Judgement / 1 year, 2 months ago
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