The Madras High Court has ruled that the Baggage Rules, 2016, framed under the Customs Act, 1962, apply only to items carried in baggage. The rules do not extend to jewellery or other articles worn on a traveller’s body.
Justice Krishnan Ramasamy clarified that the Customs Act empowers the government to regulate only baggage, not items worn on the person. The court noted that including “carried on the person” in the Baggage Rules exceeds the authority granted by the Act.
Jewellery Worn on Body Excluded from Duty-Free Allowance
Rule 3 of the Baggage Rules, 2016, allows passengers arriving from abroad to carry gold worth up to ₹50,000 duty-free if it is in their baggage or worn on their person. However, the court pointed out that Section 79 of the Customs Act refers only to baggage and does not cover jewellery worn by travellers.
Since Parliament intentionally excluded jewellery worn on the body from Section 79, the rule-making authority cannot include it under the Baggage Rules. The court emphasized that laws made by Parliament take precedence over rules created by government authorities.
Authorities Must Exercise Caution in Seizing Jewellery
The court clarified that if a passenger wears an unusually large quantity of gold, customs officers can conduct searches. If jewellery is hidden on the body to evade detection, officials can take action under Sections 101 and 102 of the Customs Act, 1962.
The court provided an example: Wearing ten bangles for a marriage function is normal in Indian culture. However, if a person wears ten gold chains, it may raise suspicion. Customs officers must use discretion before seizing jewellery.
Court Criticizes Customs for Wrongful Seizure
The ruling came in response to a Sri Lankan national’s petition seeking the release of her seized gold necklace. The court criticized customs officials for detaining her jewellery, stating that the quantity was normal for a newly married woman.
The bench also reminded officers to respect the cultural practices of different religions while conducting searches. The court cited State of Tamil Nadu vs. P. Krishnamurthy (2006), where the Supreme Court held that rules must stay within the scope of the parent Act. Any rule exceeding this scope is ultra vires (beyond legal authority).
Until Law Changes, Officers Must Use Discretion
Currently, Baggage Rules allow men to carry 20 grams of gold (up to ₹50,000) and women to carry 40 grams (up to ₹1,00,000) duty-free. These limits apply to baggage only, not jewellery worn on the body.
Until Parliament amends the Customs Act, officers must apply their judgment while detaining passengers. Jewellery worn on the person does not fall under baggage regulations, and customs officials cannot seize it under Baggage Rules, 2016.