Customs - Baggage - How do you bring back Gold taken while going abroad? Delhi HC Directions
AS per the Baggage Rules, a lady Indian returning from a foreign country can bring gold worth one lakh rupees (this is only fifty thousand for a gentleman). In one lakh, you can hardly get 40 grams of gold - maybe one good necklace. Then what will happen to earrings, bangles and other ornaments?
She can bring back gold taken out earlier by her or a family member, but she has to prove to the satisfaction of the Assistant Commissioner that the gold was indeed taken out earlier from India. How do you do that?
They have a system called export certificate issued by the Customs when you leave the country. Have you ever seen a counter issuing such certificate in any airport in the country? Has any Customs Officer in any airport ever told you about this facility?
Anyway the facility exists.
The website of the IGI Airport of AAI mentions:
Please collect export certificate from Customs Officer in departure in respect of valuable goods (e.g. laptop computer, jewellery, video camera) being taken out in order to clear them free of duty on arrival. Export Certificate is now reusable for a period of one year.
The website of Chennai Air Customs stipulates:
If you are carrying an expensive electronic gadget etc with you which you intend to bring back to India, it is advisable to get an export certificate for the item so that no duty is charged on the item when bring it back to India. The certificates are issued by Customs in the Customs Facilitation Room after the immigration area. It is advisable to pack such items in a hand baggage so that the same may be retrieved easily. The item needs to be exhibited to the customs officer along with your boarding pass and passport. Any document/ invoice etc which indicates the value of the item may also be produced. Specific markings, number etc are noted by the officer and the certificate issued. It is valid for one year. In case you want to check in the item for which you want the export certificate ask the airlines staff to assist you and call the customs officer.
The Delhi Airport Customs Manual in Page 76 states:
There is no value limit on the export of Gold jewellery by a passenger through the medium of baggage so long as it constitutes the bona-fide baggage of the passenger. Issue of export certificate for the export of gold jewellery by the officers posted at IGI is not practical as they are not expert. For obtaining a certificate the passenger may approach the Customs office at Jhandewalan & get the Jewellery sealed & get the certificate issued .
This facility or the lack of it resulted in a PIL in the Delhi High Court. The petitioner sought a mandamus to the respondents Ministry of Finance, Department of Revenue and the Central Board of Customs and Excise to have an Appraisal Counter for evaluation of declared items of the passengers at the IGI Airport, New Delhi. The petitioner submitted that no Appraisal Counter which can give Export Certificate is available at IGI Airport and for getting the assessment; the passenger is directed to Customs House at Jhandewalan, which is at 30 kms distance - the same causes inconvenience to the passengers. Other countries, viz. United States of America and United Kingdom, have Evaluation/ Appraiser's Kiosk at the airport itself.
The Additional Commissioner of Customs, IGI Airport, in an affidavit submitted:
(a) the process of issuing of Export Certificate for gold jewellery is time consuming, wherein the metal is tested for its purity rank and photographs are taken and the jewellery sealed;
(b) owing to the high number of passengers who may like to get an Export Certificates and the time consumed in issuing such certificate, it is highly improbable to issue such certificates on the spot to on-going passengers;
(c) such Export Certificate can be issued only in advance, requiring the passenger to use such facility at least one working day in advance;
(d) the facility has been made available in Jhandewalan complex located in the center of the city;
(e) relocating such services to airport will require the passengers to make two trips to airport, furthering the problems faced by them - such trips with jewellery may also cause security hazards for the passengers;
(f) IGI Airport Customs is short of desirable space and infrastructure and trained jewellery appraisers to provide such facilities at IGI airport;
(g) to the best of the knowledge of the deponent, no airport in the country has such facility;
(h) issuance of the Export Certificate for jewellery can only be done in advance since it requires time and involves jewellery experts and such a facility is ideally located in the center of the city.
The High Court was not impressed and observed in a Judgement delivered yesterday:
1. The respondents do not appear to have approached the issue in the correct perspective. The counter affidavit is full of legalese, rather than addressing the important issue of public interest raised in the petition. The reason given, of paucity of space and infrastructure at the airport also does not inspire confidence. IGI Airport has recently undergone re-development by acquisition of land, displacing a large number of villagers. To our knowledge, large portions of such acquired lands have been used for building hotels and which are often found to be serving the need, instead of users of the airports / travelers, of the city residents. We wonder as to why the respondents, at the time when the re-development of the airport was being planned, if facing any paucity of space / infrastructure, could not have demanded additional space.
2. Similarly, the argument given of having an Appraisal Counter at the airport / close to the airport posing a security hazard to the airport, cannot be accepted. Having used the said airport, it is to our knowledge that large portions of the re-developed airport are outside the secured arena. It is thus possible to have the said counter, in close vicinity of the airport and without posing any security hazard.
3. The hotels in the aerocity can be accessed by all and not merely by only those using the airport. The Appraisal Counter could have been similarly used within the said aerocity.
4. Experience also shows that most of the international flights depart from Delhi in the night hours. It has not come on record whether the existing Appraisal Counter remains open 24x7 or not. In our opinion it should again, so as not to compel the travelers to make a separate visit to Delhi for availing the services thereof.
5. We are also unable to comprehend the reasoning given in the counter affidavit of the appraisal requiring a long time. We can with reasonable certainty be sure that such appraisal does not require any chemical test. The same would at best require a physical examination with gadgets (and which our research shows, is called the specific gravity test) and weighing the item.
The High Court was of the view that its powers did not extend to giving a direction as is sought, but it directed the respondents take a reasoned decision on shifting the existing Appraisal Counter to the airport/in the close vicinity of the airport, or having an additional counter at the airport/in the close vicinity of the airport.
We bring you this judgement of the High Court delivered yesterday. Please see