https://www.taxtmi.com/caselaws?id=768551 Gold chain seized by Customs was treated on the facts as the petitioner's personal effect and ordered to be released without payment of customs duty. As to the gold pieces said to have been declared at the red channel, the Customs Department was directed to reconsider the matter after hearing the petitioner and to pass an order in accordance with law. The article notes that immediate relief was granted for the gold chain, while the remaining items were left for fresh departmental decision on the basis of the petitioner's declaration and willingness to pay duty. en-us Fri, 04 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768551 Gold chain seized by Customs was treated on the facts as the petitioner's personal effect and ordered to be released without payment of customs duty. As to the gold pieces said to have been declared at the red channel, the Customs Department was directed to reconsider the matter after hearing the petitioner and to pass an order in accordance with law. The article notes that immediate relief was granted for the gold chain, while the remaining items were left for fresh departmental decision on the basis of the petitioner's declaration and willingness to pay duty. Case-Laws Customs Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768551