https://www.taxtmi.com/caselaws?id=768279 Delhi HC ruled that Customs Department's preprinted waiver forms for show cause notices and personal hearings are invalid under Section 124 of the Customs Act. The court directed that foreign travelers' personal jewelry shall not be detained if declared in Red Channel with re-export undertaking. For Indian travelers, old/worn personal jewelry should not be routinely detained to prevent harassment. The court ordered Customs to develop a Standard Operating Procedure and conduct sensitization training for officials. Baggage Rules 2016 require reevaluation to align with current economic realities while balancing traveler interests and anti-smuggling measures. 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=768279 Delhi HC ruled that Customs Department's preprinted waiver forms for show cause notices and personal hearings are invalid under Section 124 of the Customs Act. The court directed that foreign travelers' personal jewelry shall not be detained if declared in Red Channel with re-export undertaking. For Indian travelers, old/worn personal jewelry should not be routinely detained to prevent harassment. The court ordered Customs to develop a Standard Operating Procedure and conduct sensitization training for officials. Baggage Rules 2016 require reevaluation to align with current economic realities while balancing traveler interests and anti-smuggling measures. Case-Laws Customs Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768279