Used Jewellery Worn By Passenger Fall Within ‘Personal Effects’, Exempted From Detention By Customs Dept.: Delhi High Court
Used Jewellery Worn By Passenger Fall Within ‘Personal Effects’, Exempted From Detention By Customs Dept.: Delhi High Court
The Delhi High Court has held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Rules, which would be exempt from detention by the Customs Department.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has relied on the decision of Madras High Court in the case of Thanushika vs. The Principal Commissioner of Customs (Chennai), W.P. No. 5005/2024 (decided on 31st January, 2025) in which the High Court was dealing with a case where the gold jewellery of a Sri Lankan tourist was seized by the Customs Department. The High Court after analysing various provisions of the Act and the Rules held that the said Rules would only apply to baggage and would not extend to any article “carried on the person” as mentioned in Rule 3 of the Baggage Rules.
The Petitioners were intercepted by the Customs Department on their arrival from Bangkok on 4th July, 2024. Further, the gold items of the Petitioners were detained by the Customs Department.
The Petitioners contended that no Show Cause Notice has been issued till date as also that the gold items of the Petitioners are their old personal used gold items and the same ought to be returned.
A photograph displaying the gold items detained by the Customs Department, represented as personal jewellery of the Petitioners is filed with the petitions. In terms of Rule 2(vi) read with Rule 3 of the Baggage Rules, 2016, the Petitioners would be permitted clearance of articles, free of duty in their bona fide baggage, including used personal effects.
The Court has also perused the documents placed on record and opined that the detained gold items clearly appear to be used personal jewellery of the Petitioners.
The court directed the Petitioners to appear personally or through an authorised representative for release of the gold items on 09th June, 2025 at 11.30 am. No warehouse charges shall be payable by the petitioner.
Case Details
Case Title: Sushma Kumari Jain Versus Commissioner Of Customs
Case No.: W.P.(C) 7884/2025 & CM APPL. 34790/2025
Date: 30th May, 2025
Counsel For Petitioner: Abhishek Sharma
Counsel For Respondent: Avijit Dikshit
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Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
