https://www.taxtmi.com/caselaws?id=769636 Delhi HC ruled in favor of petitioner whose personal gold jewellery was detained by Customs Department without proper SCN or personal hearing. Court held that preprinted waiver forms violate natural justice principles and cannot substitute mandatory procedural requirements. Since Commissioner of Customs (Appeals) allowed redemption without stay orders, continued detention was unjustified. Court ordered release of jewellery to petitioner without warehouse charges, emphasizing personal jewellery constitutes personal effects under Baggage Rules, 2016. Petition disposed favorably. en-us Wed, 23 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769636 Delhi HC ruled in favor of petitioner whose personal gold jewellery was detained by Customs Department without proper SCN or personal hearing. Court held that preprinted waiver forms violate natural justice principles and cannot substitute mandatory procedural requirements. Since Commissioner of Customs (Appeals) allowed redemption without stay orders, continued detention was unjustified. Court ordered release of jewellery to petitioner without warehouse charges, emphasizing personal jewellery constitutes personal effects under Baggage Rules, 2016. Petition disposed favorably. Case-Laws Customs Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769636