Delhi HC Directs Customs To Release Azerbaijan National's 'Personal' Gold Jewellery, Restrains Her From Selling It In India
Kapil Dhyani
18 Dec 2024 8:47 PM IST
Reinforcing its stand that the 'personal' gold jewellery of a foreign national coming to India is not subject to duty, the Delhi High Court ordered the Customs department to release an Azerbaijan national's belongings. A division bench of Justices Prathiba M. Singh and Amit Sharma however restrained the foreign national from selling the jewels in India. “Petitioner shall not...
Reinforcing its stand that the 'personal' gold jewellery of a foreign national coming to India is not subject to duty, the Delhi High Court ordered the Customs department to release an Azerbaijan national's belongings.
A division bench of Justices Prathiba M. Singh and Amit Sharma however restrained the foreign national from selling the jewels in India.
“Petitioner shall not indulge in sale of the said articles and shall carry back the same with her to the country of origin,” it ordered.
The direction was made after the bench noted that the Department did not controvert the woman's claim that the jewellery detained by it was her personal necklace and bracelet, which she was made to remove at the Delhi airport.
“Under such circumstances, considering that this is 18 carat gold jewellery which was being worn by the tourist who was travelling from Azerbaijan to India, the same would not be liable to be seized and the detention receipt is accordingly quashed,” Court ordered.
It cited Nathan Narayansamy v. Commissioner of Customs (2023) where in a similar case, the High Court had held that 'personal effects' would be exempt from Custom duty, especially if they are in the form of ornaments in case of a foreigner.
Recently, in Saba Simran vs. Union of India & Ors. (2024) also the Delhi High Court reiterated that personal jewellery of a person coming to India would not qualify for seizure under Rule 3 of the Baggage Rules, 2016 framed under Section 79 of the Customs Act, 1962.
During the hearing, the Department submitted that the seized goods are lying with the Customs warehouse and if the Petitioner appears, appraisal would be carried out and once the value is determined, the goods will be released subject to whatever orders are passed by the Department.
Rejecting this submission, the High Court directed the Department to release her personal gold jewellery within one week.
Also read: Foreign National Wearing Personal Jewellery To India Not Subject To Import Duty: Delhi High Court
Appearance: Advocate Pramod Kant Saxena for Petitioner
Case title: Farida Aliyeva v. Commissioner Of Customs
Case no.: W.P.(C) 16113/2024
