https://www.taxtmi.com/caselaws?id=771755 Delhi HC held that gold jewellery worn by a passenger constitutes personal effects under Baggage Rules and is exempt from customs detention. The court relied on Madras HC precedent distinguishing between baggage and articles "carried on person." Additionally, customs failed to issue show cause notice within the mandatory six-month period under Section 110, with no extension taken within the permissible one-year timeframe. The detention was deemed contrary to law on both grounds, and the jewellery was ordered to be released. en-us Wed, 21 May 2025 00:00:00 +0530 Wed, 28 May 2025 14:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771755 Delhi HC held that gold jewellery worn by a passenger constitutes personal effects under Baggage Rules and is exempt from customs detention. The court relied on Madras HC precedent distinguishing between baggage and articles "carried on person." Additionally, customs failed to issue show cause notice within the mandatory six-month period under Section 110, with no extension taken within the permissible one-year timeframe. The detention was deemed contrary to law on both grounds, and the jewellery was ordered to be released. Case-Laws Customs Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771755