Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlightsnew
        Home        
Home Case Index All Cases Customs CGOVT Customs + CGOVT This
← Previous Next →
  • Contents

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser

 

2016 (7) TMI 547

Confiscation of gold jewellery brought in commercial quantity - Benefit of Baggage Rules denied - confiscated under Section 111 (d),(l),(m) & (o) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (D&R) Act, 1992 - the applicant tried earnestly to produce all the purchase bills available with her to prove her contention that the jewellery seized by the Customs at Madurai Airport are old jewellery being used by her. - she admitted the mistake of not obtaining the export certificate from the Customs authorities in respect of impugned gold jewellery.

Held that:- In terms of Rule 6 a passenger returning to India after a stay of over one year and above shall be allowed clearance free of duty of jewellery in his bonafide baggage to the extent mentioned in Appendix D to the Rules. Jewellery is therefore not a permissible item of duty free Import as personal-baggage under section 79 of the Customs Act, 1962 read with the Baggage Rules issued thereunder particularly if the passenger has lived abroad for less than one year.

The applicant has also contended that the goods seized by the Customs authorities did not only belong to her but also belonged to her relatives and free allowances were not given to them by the Customs authorities. In this regard, Government notes that in the present case the duty free allowance is not applicable to the applicant as per Baggage Rules, 1998. In the instant case, the applicant had not stayed abroad within the stipulated time period and hence free allowance for import of jewellery cannot be allowed to the applicant. - Revision application dismissed - Decided against the applicant.

 


← Previous Next →

 

 

 

Discussion Forum
what is new what is new
 

Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.