https://www.taxtmi.com/caselaws?id=769998 The HC ruled in favor of the Petitioner, finding that a gold kada worn by a Sikh tourist constitutes a personal effect under Baggage Rules, 2016. The Court invalidated the Customs Department's detention, holding that pre-printed waivers of Show Cause Notice and personal hearing are legally impermissible. The gold kada was ordered released, subject to warehouse charges, with directives for the Customs Department to follow principles of natural justice. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769998 The HC ruled in favor of the Petitioner, finding that a gold kada worn by a Sikh tourist constitutes a personal effect under Baggage Rules, 2016. The Court invalidated the Customs Department's detention, holding that pre-printed waivers of Show Cause Notice and personal hearing are legally impermissible. The gold kada was ordered released, subject to warehouse charges, with directives for the Customs Department to follow principles of natural justice. Case-Laws Customs Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769998