https://www.taxtmi.com/caselaws?id=768281 Delhi HC set aside customs confiscation order for gold kada and chains (85 grams) seized from tourist. Court held no SCN was issued violating natural justice principles. Following precedent in Saba Simran case, court distinguished between jewellery and personal jewellery under Baggage Rules 2016. Items were bona fide personal effects for attending marriage ceremony. Court ruled tourists should not face harassment over personal jewellery. Items ordered released upon payment of storage charges with condition of re-export. Petition disposed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768281 Delhi HC set aside customs confiscation order for gold kada and chains (85 grams) seized from tourist. Court held no SCN was issued violating natural justice principles. Following precedent in Saba Simran case, court distinguished between jewellery and personal jewellery under Baggage Rules 2016. Items were bona fide personal effects for attending marriage ceremony. Court ruled tourists should not face harassment over personal jewellery. Items ordered released upon payment of storage charges with condition of re-export. Petition disposed. Case-Laws Customs Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768281