Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 78 - Smuggling - Gold and diamond jewellery - Items claimed to be personal effects 1962 - ss. 77 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act, 1962 - ss. 77, 78 - Smuggling - Gold and diamond jewellery - Items claimed to be personal effects - Bringing jewellery into India for taking it out with the passenger is permissible and is not liable to any import duty ~ Even as per EXIM Code Numbers 7113 19 20 and 7113 19 30 of ITC (HS) Classification of Export and Import items as on 01.04.2002, the import of gold jewellery studded with diamonds or with other precious stones, is freely allowed - In the instant case, in the absence of any facts on record about the nature and mode of concealment and also any finding of the lower authority that jewellery brought by respondent was kept in a way to evade detection on examination of the baggage, it has to be held that there was no concealment as such - Respondent . chose the Green Channel for clearance of her baggage - She committed no violation of law or infraction of any instruction for clearance of the baggage through the green channel as she being a tourist had no dutiable goods to declare under the Baggage Rules - Similarly, the invocation of s. 78 of the Act is of no use as this Section applied only to dutiable and prohibited goods - The accusation of not declaring the goods to the customs authority and evading duty alleged to be due thereupon has no legal basis - Also, with regard to the proximity of purchase of jewellery, all the jewellery was not purchased a few days before the departure of the respondent from UK, a large number of items had been in use for a long period - The presumption that the jewellery found in her baggage cannot be considered as personal effects owning to its high monetary value is rebutted - Respondent was entitled to import personal jewellery duty free - Jn the facts and circumstances of this case, the .remarks against the appellant from the judgment passed by the High Court are expunged - Baggage Rules, 1998 - r. 7. |
Judge | Hon'ble Mr. Justice R.K. Agrawal |
Neutral Citation | 2017 INSC 772 |
Petitioner | Directorate Of Revenue Intelligence And Others |
Respondent | Pushpa Lekhumal Tolani |
SCR | [2017] 7 S.C.R. 711 |
Judgement Date | 2017-08-18 |
Case Number | 4403 |
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