https://www.taxtmi.com/caselaws?id=768551 Gold articles qualifying as personal effects may be released without customs duty where the facts support that classification. The gold chain was treated as the traveller's personal effect and directed to be released duty-free. Gold pieces reportedly declared through the red channel and offered for duty payment required separate consideration. Customs was required to hear the importer, consider the asserted declaration and willingness to pay applicable duty, and issue an order in accordance with law. The relief therefore distinguished between a personal-effect gold chain and remaining gold items requiring assessment after a hearing. 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 articles qualifying as personal effects may be released without customs duty where the facts support that classification. The gold chain was treated as the traveller's personal effect and directed to be released duty-free. Gold pieces reportedly declared through the red channel and offered for duty payment required separate consideration. Customs was required to hear the importer, consider the asserted declaration and willingness to pay applicable duty, and issue an order in accordance with law. The relief therefore distinguished between a personal-effect gold chain and remaining gold items requiring assessment after a hearing. Case-Laws Customs Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768551