https://www.taxtmi.com/caselaws?id=771811 The Delhi HC ordered release of gold jewellery worn by passengers, ruling that used jewellery worn by passengers constitutes "personal effects" under Baggage Rules 2016 and is exempt from customs detention. The court found the detention unlawful on two grounds: first, worn jewellery falls within personal effects exemption as established by SC precedent; second, customs failed to issue mandatory show cause notice within the prescribed six-month period under Section 110 of Customs Act 1962, with the one-year maximum extension also having elapsed. The petition was allowed and jewellery ordered released. en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 30 May 2025 09:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771811 The Delhi HC ordered release of gold jewellery worn by passengers, ruling that used jewellery worn by passengers constitutes "personal effects" under Baggage Rules 2016 and is exempt from customs detention. The court found the detention unlawful on two grounds: first, worn jewellery falls within personal effects exemption as established by SC precedent; second, customs failed to issue mandatory show cause notice within the prescribed six-month period under Section 110 of Customs Act 1962, with the one-year maximum extension also having elapsed. The petition was allowed and jewellery ordered released. Case-Laws Customs Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771811