https://www.taxtmi.com/caselaws?id=767368 Delhi HC quashed customs seizure of gold chain from petitioner traveling to India for wedding ceremony. Court found petitioner was bona fide UAE resident with proper documentation attending wedding, entitled to baggage allowance under Customs Act 1962 and Baggage Rules 2016. Gold chain valued at Rs. 1,76,488 constituted personal effects, not liable for confiscation. Customs authorities violated natural justice principles by not issuing show cause notice or providing personal hearing. Court ordered no penalty, redemption fine, or warehousing charges, with refund of any deposited amounts. en-us Mon, 10 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767368 Delhi HC quashed customs seizure of gold chain from petitioner traveling to India for wedding ceremony. Court found petitioner was bona fide UAE resident with proper documentation attending wedding, entitled to baggage allowance under Customs Act 1962 and Baggage Rules 2016. Gold chain valued at Rs. 1,76,488 constituted personal effects, not liable for confiscation. Customs authorities violated natural justice principles by not issuing show cause notice or providing personal hearing. Court ordered no penalty, redemption fine, or warehousing charges, with refund of any deposited amounts. Case-Laws Customs Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767368