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Delhi HC Directs CBIC to File Final Draft of Revised Baggage Rules by December: Gold, Alcohol & Electronics Ingress under Review [Read Order]

The High Court noted that the relevant Baggage Rules were required to be amended to align with present travel patterns and market realities.

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The Delhi High Court has directed the Central Board of Indirect Taxes and Customs ( CBIC ) to submit the final draft of the revised Baggage Rules, 2016 pertaining to the import of articles including gold, alcohol, electronic goods, and personal effects by December 18, 2025.

The directive was given by the Delhi High Court while adjudicating a writ petition filed by Qamar Jahan against the Union of India where the petitioner challenged the outdated monetary cap on gold jewellery permitted for inbound passengers.

In an affidavit, the CBIC had earlier informed the High Court that the draft amended Baggage Rules, Regulations and related Circulars were already prepared but pending implementation due to the ongoing upgradation of digital infrastructure for customs declaration systems through the Atithi App.

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The Department sought two months’ time to ensure smooth rollout of the revised framework. It further submitted that the definitions of ‘jewellery’ and associated monetary caps were being reconsidered after consultations with multiple stakeholders.

During the latest hearing held on November 19, 2025, CBIC’s Senior Standing Counsel Shubham Tyagi, assisted by Assistant Commissioner Munesh Kumar Meena informed the Bench that inputs from stakeholders were being integrated and the final draft of the Rules and Regulations would be ready shortly.

The matter is currently being heard by a Division Bench comprising Justice PrathibaM. Singh and Justice Rajneesh Kumar Gupta. The Bench had earlier noted that the existing duty-free allowance under Rule 5 of the Baggage Rules, 2016, which permits the import of upto 20 grams of jewellery valued up to ₹50,000 for men and 40 grams valued up to ₹1,00,000 for women does not align with the current market rate of gold.

Accordingly, the Court noted that the monetary limits and definitions of jewellery required urgent revision. It also stated that the Baggage Rules extend beyond gold to other high-value items frequently carried by passengers, including electronic gadgets, alcoholic beverages, and luxury goods, which were also required to be amended to align with present travel patterns and market realities.

The Bench has listed the matter for December 18, 2025, when the CBIC is expected to present the finalised Baggage Rules encompassing updated norms for gold, alcohol, electronics, and other personal items.

The Court further directed the CBIC to file a status report five days before the next hearing and made it clear that if delays persist, the High Court would take it upon itself to specify interim customs practices to be followed.

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QAMAR JAHAN vs UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE & ORS.
CITATION :  2025 TAXSCAN (HC) 2399Case Number :  W.P.(C) 198/2025Date of Judgement :  19 NOVEMBER 2025Coram :  JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTACounsel of Appellant :  Mr Ashish PandayCounsel Of Respondent :  Mr. Jagdish Chandra Solanki

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