https://www.taxtmi.com/caselaws?id=755652 The Bombay HC ruled in favor of a petitioner who sought to bring a gold chain with diamond pendant into India under Baggage Rules 1998. Customs authorities rejected the petitioner's 1989 US purchase invoice solely because it lacked the seller's signature, without making reasonable inquiries to verify authenticity. The court held that unsigned invoices cannot be rejected on signature absence alone. Given the petitioner's 25-year jewelry business background and substantial US income, the high-value jewelry constituted personal effects. The court found customs authorities unjustified in their proceedings and ordered refund of Rs. 35,00,000 deposited by petitioner within four weeks. en-us Fri, 05 Jul 2024 00:00:00 +0530 Wed, 17 Jul 2024 08:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755652 The Bombay HC ruled in favor of a petitioner who sought to bring a gold chain with diamond pendant into India under Baggage Rules 1998. Customs authorities rejected the petitioner's 1989 US purchase invoice solely because it lacked the seller's signature, without making reasonable inquiries to verify authenticity. The court held that unsigned invoices cannot be rejected on signature absence alone. Given the petitioner's 25-year jewelry business background and substantial US income, the high-value jewelry constituted personal effects. The court found customs authorities unjustified in their proceedings and ordered refund of Rs. 35,00,000 deposited by petitioner within four weeks. Case-Laws Customs Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755652