https://www.taxtmi.com/caselaws?id=766634 Delhi HC ruled in favor of a Russian tourist seeking release of a detained gold chain. The court held that Customs officials must distinguish between general jewellery and personal jewellery, with bona fide personal jewellery qualifying as personal effects under Baggage Rules. The court found limited applicability of Baggage Rules to foreign nationals and determined the standard waiver undertaking signed by the tourist violated Section 124 of the Customs Act and natural justice principles. The detention was set aside and the gold chain ordered released within four weeks upon payment of applicable charges. en-us Wed, 19 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766634 Delhi HC ruled in favor of a Russian tourist seeking release of a detained gold chain. The court held that Customs officials must distinguish between general jewellery and personal jewellery, with bona fide personal jewellery qualifying as personal effects under Baggage Rules. The court found limited applicability of Baggage Rules to foreign nationals and determined the standard waiver undertaking signed by the tourist violated Section 124 of the Customs Act and natural justice principles. The detention was set aside and the gold chain ordered released within four weeks upon payment of applicable charges. Case-Laws Customs Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766634