In Brief
The Directorate of Revenue Intelligence intercepted Ms. Pushpa Tolani at Delhi Airport after she passed through the Green Channel carrying jewellery worth Rs. 1.27 crores. The DRI seized the items and initiated confiscation proceedings, alleging smuggling and failure to declare dutiable goods. The High Court quashed the show-cause notice and confiscation order. The Supreme Court upheld the High Court's decision, holding that passage through the Green Channel constitutes an implicit declaration that no dutiable goods are being carried. The Court held that foreign tourists may import personal jewellery duty-free under the Baggage Rules, 1998, regardless of newness, provided it is for personal use and re-exported when leaving India. Absent evidence of concealment or deliberate evasion, no violation of customs law occurred.
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