https://www.taxtmi.com/caselaws?id=771807 Delhi HC held that gold jewellery worn by passenger constitutes "personal effects" under Baggage Rules, 2016, exempt from customs detention. Court relied on SC precedent in Pushpa Lekhumal Tolani and Madras HC decision in Thanushika, establishing that used jewellery carried on person falls within personal effects exemption. Additionally, customs department failed to issue mandatory show cause notice within prescribed six-month period under Section 110 of Customs Act, making detention impermissible. Petitioner's detained gold jewellery ordered released on both grounds. en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 30 May 2025 09:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771807 Delhi HC held that gold jewellery worn by passenger constitutes "personal effects" under Baggage Rules, 2016, exempt from customs detention. Court relied on SC precedent in Pushpa Lekhumal Tolani and Madras HC decision in Thanushika, establishing that used jewellery carried on person falls within personal effects exemption. Additionally, customs department failed to issue mandatory show cause notice within prescribed six-month period under Section 110 of Customs Act, making detention impermissible. Petitioner's detained gold jewellery ordered released on both grounds. Case-Laws Customs Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771807