https://www.taxtmi.com/caselaws?id=771808 Delhi HC set aside customs detention of gold jewellery and iPhone 16 Pro, ruling that used jewellery worn by passenger constitutes "personal effects" under Baggage Rules 2016, citing SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani. Court held detention impermissible due to non-issuance of mandatory show cause notice within prescribed six-month period under Section 110 Customs Act 1962. Ordered release of detained articles within four weeks subject to verification and payment of storage charges. en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 30 May 2025 09:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771808 Delhi HC set aside customs detention of gold jewellery and iPhone 16 Pro, ruling that used jewellery worn by passenger constitutes "personal effects" under Baggage Rules 2016, citing SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani. Court held detention impermissible due to non-issuance of mandatory show cause notice within prescribed six-month period under Section 110 Customs Act 1962. Ordered release of detained articles within four weeks subject to verification and payment of storage charges. Case-Laws Customs Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771808