https://www.taxtmi.com/caselaws?id=767367 Delhi HC quashed customs seizure of gold chain from UAE resident passenger traveling for wedding ceremony. Court found petitioner entitled to baggage allowance under Customs Act 1962 and Baggage Rules 2016 as eligible non-resident passenger. 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 refund of deposited charges and waived penalty, redemption fine, and warehousing charges. en-us Mon, 10 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767367 Delhi HC quashed customs seizure of gold chain from UAE resident passenger traveling for wedding ceremony. Court found petitioner entitled to baggage allowance under Customs Act 1962 and Baggage Rules 2016 as eligible non-resident passenger. 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 refund of deposited charges and waived penalty, redemption fine, and warehousing charges. Case-Laws Customs Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767367