{"id":3405,"date":"2025-04-15T22:10:33","date_gmt":"2025-04-15T16:40:33","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3405"},"modified":"2025-04-15T22:10:33","modified_gmt":"2025-04-15T16:40:33","slug":"ornaments-brought-by-foreign-national-as-personal-effects-are-not-liable-for-confiscation-under-baggage-rules","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/ornaments-brought-by-foreign-national-as-personal-effects-are-not-liable-for-confiscation-under-baggage-rules","title":{"rendered":"Ornaments Brought by Foreign National as Personal Effects Are Not Liable for Confiscation Under Baggage Rules"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000391211\/ornaments-brought-by-foreign-national-as-personal-effects-are-not-liable-for-confiscation-under-baggage-rules\">Farida Aliyeva v. Commissioner of Customs (2025) 29 CENTAX 93 (DEL.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Prathiba M. Singh<\/strong> &amp; <strong>Amit Sharma<\/strong>, JJ.<\/li>\n<li><strong>Shri Pramod Kant Saxena<\/strong>, Adv., for the Petitioner.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner, a foreign national from Azerbaijan, challenged the seizure of her personal gold jewellery at the Indira Gandhi International Airport, New Delhi. She arrived in India as a tourist wearing 18-carat gold jewellery\u2014specifically, a necklace and a bracelet weighing a total of 0.178 grams\u2014which was detained by customs officials upon her arrival. The petitioner contended that the seized items constituted personal effects and should be exempt from confiscation under the Baggage Rules, 2016, particularly in terms of the proviso to Rule 3, which grants duty-free allowance for personal effects carried by tourists of foreign origin.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court noted that the seized articles\u2014being jewellery worn by the petitioner\u2014clearly qualified as personal effects, and that Entry 5 of Annexure-I to the Baggage Rules excludes \u2018gold or silver in any form other than ornaments\u2019, thus reaffirming that ornaments worn by a foreign tourist are not liable for seizure.<\/p>\n<p>The Court held that the seizure was unwarranted and directed the Customs Department to release the detained jewellery within one week, upon personal appearance of the petitioner. However, it was clarified that the petitioner would not be allowed to sell the jewellery in India and must carry it back to her country of origin. Consequently, the detention receipt was quashed and the petition was allowed in favour of the petitioner.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2022%20Centax%20272%20(Del.)&amp;itemType=AP\">Nathan Narayansamy v. Commissioner<\/a> \u2014 (2024) 22 Centax 272 (Del.) \u2014 Applied [Paras 5, 8]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Farida Aliyeva v. Commissioner of Customs (2025) 29 CENTAX 93&hellip;<\/p>\n","protected":false},"author":5,"featured_media":3409,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-3405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ornaments Brought by Foreign National as Personal Effects Are Not Liable for Confiscation Under Baggage Rules<\/title>\n<meta name=\"description\" content=\"High Court ordered release of gold jewellery worn by a foreign tourist, holding it as personal effects exempt under Baggage Rules and quashed the customs seizure.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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