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Issues: (i) Whether the detained gold chains worn as used jewellery by a passenger foreign national were personal effects outside customs detention under the Baggage Rules, 2016. (ii) Whether continued detention was impermissible when no show cause notice was issued within the statutory period under Section 110 of the Customs Act, 1962.
Issue (i): Whether the detained gold chains worn as used jewellery by a passenger foreign national were personal effects outside customs detention under the Baggage Rules, 2016.
Analysis: The detained articles were found to be used personal gold items of the petitioner. The settled position was applied that gold jewellery worn by a passenger falls within the ambit of personal effects under the Baggage Rules and is not liable to detention by the Customs Department.
Conclusion: This issue was decided in favour of the petitioner.
Issue (ii): Whether continued detention was impermissible when no show cause notice was issued within the statutory period under Section 110 of the Customs Act, 1962.
Analysis: The goods had been detained and no show cause notice had been issued even after expiry of the prescribed period, including the permissible extension period. In these circumstances, the detention was held to be impermissible.
Conclusion: This issue was decided in favour of the petitioner.
Final Conclusion: The detained gold chains were directed to be released for re-export to the petitioner, subject to verification and payment of storage or warehousing charges, and the writ petition stood disposed of.
Ratio Decidendi: Used jewellery worn by a passenger constitutes personal effects under the Baggage Rules, and detention of such goods cannot continue beyond the statutory period without issuance of a show cause notice.
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