Gold Chain and Detention : Law on Baggage Rules, 2016 under Customs Act, 1962
In case of Makhinder Chopra v. Commissioner of Customs [2025] GCtR 1417 (Delhi) while dealing with issue of detained gold chain and application of Baggage Rules, 2016, the detention of gold chain was held to be contrary to law in this case. Jewellery that is bona fide in personal use by the tourist would not be excluded from the ambit of personal effects as defined under the Baggage Rules.
Court has made clear that the practice of making tourists sign undertaking in a standard form waiving the show cause notice and personal hearing is contrary to the provisions of Section 124 of the Customs Act, 1962 hereinafter, the Customs Department is directed to discontinue the said practice.