https://www.taxtmi.com/caselaws?id=771813 Delhi HC ordered release of gold jewellery seized from a Malaysian passport holder, ruling that used jewellery worn by passengers constitutes "personal effects" under Baggage Rules 2016 and is exempt from detention. The court held that the Rules have limited applicability to foreign nationals and noted that Customs Department failed to issue mandatory show cause notice within the prescribed six-month period under Section 110 of Customs Act 1962, making the detention impermissible on multiple grounds. en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 30 May 2025 09:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771813 Delhi HC ordered release of gold jewellery seized from a Malaysian passport holder, ruling that used jewellery worn by passengers constitutes "personal effects" under Baggage Rules 2016 and is exempt from detention. The court held that the Rules have limited applicability to foreign nationals and noted that Customs Department failed to issue mandatory show cause notice within the prescribed six-month period under Section 110 of Customs Act 1962, making the detention impermissible on multiple grounds. Case-Laws Customs Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771813