13. In the instant case, the passenger is an Indian National having Indian Passport B8159347 and she departed from India on 31.01.2024 and arrived back on 18.02.2024. The stay abroad is clearly for less than 06 (Six) Months and, therefore, it is concluded that the Pax is an "ineligible passenger" to import gold at concessional rate of duty in view of the eligibility and conditions laid down under the above discussed notification dated 30.3.2017 (as amended). Further, as per definition, "personal effects” means things required for satisfying daily necessities but does not include gold bars/jewellery. However, as per Rule 5 of the Baggage Rules, 2016, a passenger residing abroad for more than one year, on return to India, shall be allowed clearance free of duty in his bonafide baggage of Jewellery upto a weight, of Twenty Grams with a value cap of Fifty Thousand Rupees if brought by a Gentleman passenger, or Forty Grams with a value cap of One Lakh Rupees if brought by a Lady Passenger. Whereas, in the instant case, the detained gold was found to be over and above the prescribed quantity and value cap, as prescribed under the rule, ibid and thus concluded to be ‘prohibited goods’ and not allowed to be imported or brought as baggage by the Pax. The Pax claimed the ownership of the detained goods and stated that the recovered items belong to her in her statement dated 18.02.2024 tendered/recorded under Section 108 of the Customs Act, 1962.”
