https://www.taxtmi.com/caselaws?id=443578 Passenger jewellery weighing 44 grams, described as a modest quantity ordinarily worn by a woman, was detained without a proper basis. The detention was not founded on the goods actually carried, but on an earlier penalty arising from the petitioner's prior travel, which was itself under challenge in statutory appeal. On these facts, the Madras High Court found total non-application of mind and held that such detention could not be sustained. The detention receipt was quashed and the writ petition allowed. en-us Wed, 08 Feb 2023 00:00:00 +0530 Wed, 27 Sep 2023 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443578 Passenger jewellery weighing 44 grams, described as a modest quantity ordinarily worn by a woman, was detained without a proper basis. The detention was not founded on the goods actually carried, but on an earlier penalty arising from the petitioner's prior travel, which was itself under challenge in statutory appeal. On these facts, the Madras High Court found total non-application of mind and held that such detention could not be sustained. The detention receipt was quashed and the writ petition allowed. Case-Laws Customs Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443578