https://www.taxtmi.com/caselaws?id=768209 HC held detention of personal jewelry as bona fide baggage impermissible where no valid show cause notice (SCN) was issued. The court found the SCN time-limit under Section 110 to be six months (with a possible further six-month extension); as one year had elapsed, no SCN could now be issued and any purported waiver of the right to an SCN was invalid. The petitioner may pay the redemption fine and penalty as per the original order, and the two gold kadas and two gold chains must be released within four weeks; storage charges are waived. Petition disposed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Wed, 17 Sep 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768209 HC held detention of personal jewelry as bona fide baggage impermissible where no valid show cause notice (SCN) was issued. The court found the SCN time-limit under Section 110 to be six months (with a possible further six-month extension); as one year had elapsed, no SCN could now be issued and any purported waiver of the right to an SCN was invalid. The petitioner may pay the redemption fine and penalty as per the original order, and the two gold kadas and two gold chains must be released within four weeks; storage charges are waived. Petition disposed. Case-Laws Customs Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768209