https://www.taxtmi.com/caselaws?id=768550 A foreign national's detained gold bangles were treated as personal effects and, on that basis, she was regarded as an eligible passenger under the Baggage Rules, 2016. The Customs Department stated that the goods would be appraised on appearance and then permitted to be re-exported; because the traveller was in Iran, an authorised representative could attend the appraisal and release process on her behalf. No storage charges were payable for the detained personal effects, and the goods were directed to be appraised and released for re-export. en-us Thu, 03 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768550 A foreign national's detained gold bangles were treated as personal effects and, on that basis, she was regarded as an eligible passenger under the Baggage Rules, 2016. The Customs Department stated that the goods would be appraised on appearance and then permitted to be re-exported; because the traveller was in Iran, an authorised representative could attend the appraisal and release process on her behalf. No storage charges were payable for the detained personal effects, and the goods were directed to be appraised and released for re-export. Case-Laws Customs Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768550