https://www.taxtmi.com/caselaws?id=765838 Delegated legislation under the Customs Act cannot enlarge the statutory concept of baggage beyond Section 79; Rule 3 of the Baggage Rules, 2016 was therefore inapplicable to jewellery worn on the person, and seizure on that basis was unsustainable. Confiscation proceedings were also found procedurally unfair where the alleged recovery was inconsistently recorded, the pleadings of force and false recording were not specifically denied, and no effective show-cause notice or adequate hearing was established. On these grounds, the confiscation orders were set aside and release of the detained goods was directed. en-us Fri, 31 Jan 2025 00:00:00 +0530 Tue, 11 Feb 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765838 Delegated legislation under the Customs Act cannot enlarge the statutory concept of baggage beyond Section 79; Rule 3 of the Baggage Rules, 2016 was therefore inapplicable to jewellery worn on the person, and seizure on that basis was unsustainable. Confiscation proceedings were also found procedurally unfair where the alleged recovery was inconsistently recorded, the pleadings of force and false recording were not specifically denied, and no effective show-cause notice or adequate hearing was established. On these grounds, the confiscation orders were set aside and release of the detained goods was directed. Case-Laws Customs Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765838