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Home UPDATE

Border Tax Rule Faces Court Test Over Burden on Daily Essentials

NC EditorbyNC Editor
April 28, 2026
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A petition has been filed at the Supreme Court challenging a recent rule that imposes customs duties on goods worth more than 100 rupees brought across the land border.

The case, registered by a group of lawyers, is currently under hearing before a single bench. The petitioners have asked the court to scrap the provision and issue an interim order to halt its enforcement until a final decision is reached.

The disputed rule was introduced through a government notice published in the official gazette. It allows customs officials to waive duties on goods worth up to 100 rupees carried for personal use across border points. However, any items exceeding that value are now subject to customs charges.

Although the provision had not been strictly enforced earlier, authorities have recently begun tightening its implementation, leading to criticism and concern among border communities.

The petitioners argue that the rule places an unfair burden on people who rely on cross-border movement for basic daily needs, especially food items and household goods. They have also raised concerns about restrictions affecting social practices, including carrying goods for family events such as weddings.

The petition further highlights what it sees as unequal treatment. While travellers entering by air are allowed duty-free items such as limited amounts of gold, high-value mobile phones, and televisions, those living near land borders face stricter limits on much lower-value goods.

The Supreme Court has been urged to prioritise the case, as it directly affects the livelihoods of people in border regions. A decision on the interim order is expected to determine whether the rule remains in force during the legal proceedings.

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