No Customs Duty on Personal Jewellery: Delhi HC

The Delhi High Court ruled that no customs duty is applicable on personal jewelry when brought into India by passengers, even if the value exceeds the permissible limit. The court emphasized that personal jewelry, not meant for sale or commercial purposes, is not subject to customs duties. This judgment provides clarity on the classification of personal belongings versus commercial goods and safeguards individuals from undue taxation on personal effects. The decision reaffirms the legal understanding that personal jewelry does not fall under taxable goods under the Customs Act.