New Delhi: The Delhi High Court has ruled that jewellery brought into India by a foreign national, as part of their personal belongings, is not liable to customs duty. The decision was delivered while hearing a case involving customs authorities and a foreign national, clarifying the legal position on personal items carried by travelers.
The court observed that personal jewellery worn by a foreign national is covered under the category of "personal effects" and, therefore, does not attract customs duty under Indian law. It emphasized that customs duty applies only to items imported for trade or commercial purposes, not to personal items carried by travelers.
The ruling followed a case where customs authorities had detained jewellery worn by a foreign national upon arrival in India, alleging that it was liable to duty. The foreign national contested the charge, arguing that the jewellery was part of their personal belongings and not intended for commercial purposes.
Justice Prathiba M. Singh, in her order, stated that the customs authorities must distinguish between personal effects and goods brought for commercial use. "Jewellery worn by a traveler cannot be categorized as dutiable unless there is clear evidence of it being imported for sale or trade," she added.
The court also directed customs officials to release the detained jewellery and avoid unnecessary harassment of travelers in such cases. The judgment is expected to bring relief to foreign nationals and provide clarity on customs regulations concerning personal belongings.
Legal experts have welcomed the ruling, noting that it sets a precedent for distinguishing between personal and commercial imports. The decision also highlights the importance of interpreting customs laws in a manner that ensures fair treatment of international travelers while protecting the country’s revenue interests.
