Full Text
HIGH COURT OF DELHI
Date of Decision: 23rd July, 2025
QAMAR JAHAN .....Petitioner
Through: Mr Ashish Panday, Adv.
Through: Mr. Jagdish Chandra, CGSC
Mr. Harpreet Singh, SSC
Office and Mr. Anuj Pandey, ADC, Customs.
Prathiba M. Singh, J. (Oral)
JUDGMENT
1. This hearing has been done through hybrid mode.
2. There are a batch of petitions listed today, raising various issues qua the procedure for detention of goods by the Customs Department belonging to passengers travelling to India, of both Indian and foreign origin, which are being dealt with by the Court.
3. In this matter, the Court has passed various orders from time to time directing the Customs Department and the Central Board of Indirect Taxes & Customs (hereinafter “CBIC”) to reconsider the Baggage Rules, 2016 (hereinafter “the Baggage Rules”), especially in respect of issues which have been highlighted by this Court.
4. On 27th March, 2025, the Court had directed the Customs Department to place on record a Standard Operating Procedure (hereinafter “SOP”) that shall be in effect till the Baggage Rules are amended by CBIC. The relevant portion of the order dated 27th March, 2025 reads as under:
5. Thereafter, on 19th May, 2025, Mr. N. Venkataraman, ld. Additional Solicitor General had appeared for the Customs Department and the Union of India and placed on record a short affidavit of Sh. Dharmvir Singh, working as Assistant Commissioner, IGI Airport, New Delhi along with a draft Standard Operating Procedure (hereinafter “draft SOP”), in respect of some of the issues which have been raised from time to time. The Court after considering the submissions of the parties had approved the draft SOP with certain modifications. Further to the same, the Court had observed as under:
ASG would require some time. Considering the nature of the issues at hand, the request is acceded to.
12. It is made clear that on the next date of hearing, if no policy qua the amendments to the Baggage Rules as also in respect of the other issues under consideration, is placed before the Court, certain interim directions would be passed in terms of the consideration under Rule 5 and Rule 2(vi) of the Baggage Rules, bearing in mind the anomalies qua different categories of passengers as also the change in the price of gold over the years.”
6. Today, the Ld. Additional Solicitor General has appeared today along with ld. Counsels. The following officials of the Customs Department are also present:
1) Mrs. Mayusha Goel, ADC, Customs 2) Mr. Shaikh Salman, Deputy Commissioner, Board Office
3) Mr. Anuj Pandey, ADC, Customs.
7. It is submitted that the draft SOP which was approved with modification by this Court in terms of paragraph 8 of the previous order dated 19th May, 2025 has now been implemented.
8. On the said date, the submission was made that the amendment to the Baggage Rules is under consideration and that interim directions may not be issued as substantial progress has been made.
9. It is submitted that the officials of the Ministry of External Affairs, Ministry of Tourism and Culture along with certain agencies such as Directorate General of Foreign Trade (hereinafter ff“DGFT”), Customs Authorities, Directorate of Revenue Intelligence (hereinafter “DRI”) have worked closely with the Ministry of Finance for a complete review of the Baggage Rules bearing in mind the decisions of this Court as also the Madras High Court in Thanushika Vs. The Principal Commissioner Of Customs Vs. (Chennai), W.P. No. 5005/2024 (Decided On 31st January, 2025).
10. It is submitted that meetings have been held on six occasions since the last hearing on 19th May, 2025 and the proposal for the way forward has already been finalized and inputs are being presently received from the various agencies and Ministries.
11. It is submitted by the ld. ASG that the draft Baggage Rules are now going to be prepared and would be placed before this Court on the next date of hearing.
12. The copy of the e-office file in respect thereof has also been placed before the Court and the same has been perused.
13. The Court has considered the matter and perused the file. Some of the proposals being discussed include:
(i) the change in the market value of the gold and alignment of the cap relating to jewellery in the Baggage Rules, bearing in mind the current tariffs,
(ii) permission to re-import the used jewellery and personal effects of travellers,
(iii) temporary import of jewellery worn by tourists who would be travelling back from India with the permission to re-export,
(iv) baggage allowances for gift, souvenirs and personal effects, etc.
14. After perusing the file, the Court is satisfied that the progress is substantial in nature and that there would be a need to amend the Baggage Rules on all these aspects. Accordingly, the Court is inclined to grant further time of six weeks.
15. Let the draft Rules be placed on record at least two days before the next date of hearing.
16. Insofar as the facts of this case is concerned, the Court had directed the Revision Authority to decide the matter within a period of one month and for the same to be placed on record.
17. Thereafter, the matter was considered on 19th May, 2025, and after hearing the parties the Court had directed as under:
19. The concerned official has been sensitized about the complete compliance of the orders being passed by this Court, failing which stringent action shall be liable to be taken against the concerned personnel/ management of CWC. Ms. Ralhan has assured the Court that the orders passed would be fully complied with.
20. The Petitioner may collect the detained goods through an Authorised Representative, in which case, the detained goods shall be released after receiving a proper email from the Petitioner or some form of communication that the Petitioner has no objection to the same being released to the concerned Authorised Representative.”
18. Today, upon query it is submitted by the ld. Counsel for the Petitioner that the detained goods, which are old personal jewellery, have not been released. The Customs Department disputes the fact that the detained goods are old personal jewellery.
19. The Court has heard the parties and perused the records. Considering the nature of the matter, let the detained goods be produced on the next date of hearing as there is a factual dispute as to the nature of the gold jewellery.
20. In the event the Court is satisfied on the next date that the detained goods are indeed the personal jewellery of the Petitioner, then the same shall be released in terms of the directions passed on 19th May, 2025.
21. List on 8th September, 2025 at 2:30 p.m.
22. Registry is directed to communicate this order to the OSD (Legal), CBIC through email (Osd-legal@gov.in) for necessary information and compliance. Let Mr. Harpreet Singh, ld. Sr. Standing Counsel, also communicate this order to the OSD (Legal), CBIC for necessary information and compliance.
23. This matter shall be considered as a part-heard matter.
PRATHIBA M. SINGH JUDGE RAJNEESH KUMAR GUPTA JUDGE JULY 23, 2025 Rahul/msh