Gold Kada Is a Personal Effect: HC Ruling Simplifies Baggage Law
Travelling with gold jewellery often triggers scrutiny at Indian airports—but when is it exempt from customs duty? In a recent case, the Punjab & Haryana High Court ruled that a gold religious kada carried by a passenger qualifies as a personal effect under Baggage Rules, 2016, and is not liable for customs duty under Section 79 of the Customs Act.
This judgment provides much-needed clarity for travellers, especially from the Sikh community, regarding personal religious items.
What Are Personal Effects Under Baggage Rules, 2016?
- Personal effects are exempt from customs duty under Section 79 of the Customs Act.
- Rule 2(d) of Baggage Rules, 2016 includes items like clothing, jewellery worn on the body, toiletries, etc.
- The test is necessity for daily life or carried for personal use, not just commercial value.
High Court’s View: Gold Kada Qualifies for Exemption
The Punjab & Haryana High Court held:
✅ A gold kada is a religious article for Sikhs, not mere jewellery.
✅ It qualifies as a personal effect under Baggage Rules.
✅ Detention by Customs was without valid legal justification.
Legal Angle: Section 79 of Customs Act, 1962
- Section 79 allows duty-free allowance for used personal effects and specified items.
- Detaining such items violates fundamental religious rights (Article 25 of the Constitution).
Expert Tip from Efiletax
“Travel with religious articles worn on the body? Carry a photograph or affidavit confirming personal use—it may prevent unnecessary detention.”
Summary
Gold Kada Baggage Rules clarified: HC says Sikh religious kada is a personal effect, no customs duty applicable under Section 79.
FAQs
Q1. Is gold jewellery allowed duty-free in India?
Yes, but only if it qualifies as a personal effect or falls within prescribed limits.
Q2. Is a kada made of gold treated differently than steel or silver ones?
Not if it’s worn and qualifies as a religious or personal item, per HC ruling.
Q3. What if customs detain a religious item?
You can contest it under Section 79 and present evidence of personal use.
Final Word
The ruling offers relief to Indian travellers, especially from religious communities, whose daily-wear sacred items shouldn’t be penalised under customs law.