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TMI Blog2025 (1) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... 53531) PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 and 227 of the Constitution of India, inter alia, challenging the Order-in-Original dated 6th February, 2024, and Order-in-Appeal dated 23rdSeptember, 2024, passed by the Joint Commissioner of Customs and the Commissioner of Customs (Appeals), respectively. 3. Vide impugned Order-in-Original the adjudicating authority, inter alia, ordered confiscation of two gold kadas and one gold chain of the Petitioner. Further, the Petitioner was also directed to pay a redemption fine of Rs. 75,000/- and a personal penalty of Rs. 1,10,000/- in terms of the Customs Act, 1962. The Petitioner appealed the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellery upto a weight, of twenty grams with a value cap of fifty thousands rupees if brought by a gentleman passenger, or forty grams with a value cap of one lakh rupees if brought by a lady passenger." 8. It can be seen from the said rules that any jewellery of twenty grams with a value cap of Rs. 50,000/- in case of a man and forty grams with a value cap of Rs. 1,00,000/- in case of a woman, only can be cleared free of duty upon return to India, subject to the condition that the concerned passenger is residing abroad for more than one year. 9. The Court has also been shown the Guide for Travellers, prepared by the Central Board of Indirect Taxes & Customs (hereinafter "CBIC"), wherein in respect of jewellery, it is stated as under:- "Q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, is duly clarified to travellers/tourists visiting India. 13. It is seen by this Court in a number of writ petitions, that even small quantities of jewellery is sometimes seized by the Customs Department if the passenger is walking through the green channel - which is for passengers not having any dutiable or prohibited goods. Moreover, the Court is of the view that the Baggage Rules may also require a re-look, considering the market rate of gold at present, where forty grams of gold would be costing much more the value cap of Rs. 1,00,000/- prescribed under Rule 5 of Baggage Rules. With the maximum limit of Rs.1,00,000/-, the gold that could be purchased may only be around 15 grams. 14. The ld. Counsel for the Customs Department also p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rket value of gold. 19. Let this matter be referred to the Chairman, CBIC for reconsideration of the Baggage Rules 2016. Let the re-consideration be undertaken in coordination with any other Departments or Ministries as may be required and the report be filed before this Court regarding the reconsideration and the manner thereof. The report shall be filed by the next date of hearing. 20. Issue notice to the Respondents. Mr. Shubham Tyagi, ld. Counsel for Union of India and Mr. Harpreet Singh, ld. Counsel for the Customs Department, accept notice. 21. Let a reply to this petition be filed within four weeks. Rejoinder, thereto, be filed within four weeks. 22. Registry is directed to communicate this order to the OSD (Legal), CBIC th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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