https://www.taxtmi.com/caselaws?id=771809 Delhi HC ordered release of detained gold jewellery worn by petitioner, ruling it constitutes "personal effects" under Baggage Rules, 2016, exempt from customs detention. Court cited SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani establishing used jewellery worn by passengers 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, 1962, rendering detention impermissible. Jewellery ordered released within four weeks subject to verification, with petitioner paying 50% storage charges. en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 30 May 2025 09:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771809 Delhi HC ordered release of detained gold jewellery worn by petitioner, ruling it constitutes "personal effects" under Baggage Rules, 2016, exempt from customs detention. Court cited SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani establishing used jewellery worn by passengers 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, 1962, rendering detention impermissible. Jewellery ordered released within four weeks subject to verification, with petitioner paying 50% storage charges. Case-Laws Customs Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771809