https://www.taxtmi.com/caselaws?id=771871 Delhi HC set aside detention of petitioner's personal effects under Baggage Rules 2016, finding the detention impermissible due to non-issuance of mandatory show cause notice. Court held that following Supreme Court precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani, jewelry cannot be completely excluded from personal effects. Since no show cause notice was issued within prescribed six-month timeline under Section 110 of Customs Act 1962, detention was invalid. Court ordered release of detained articles within four weeks subject to verification, with petitioner required to appear for appraisement and pay 50% storage charges with re-export undertaking. en-us Mon, 26 May 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771871 Delhi HC set aside detention of petitioner's personal effects under Baggage Rules 2016, finding the detention impermissible due to non-issuance of mandatory show cause notice. Court held that following Supreme Court precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani, jewelry cannot be completely excluded from personal effects. Since no show cause notice was issued within prescribed six-month timeline under Section 110 of Customs Act 1962, detention was invalid. Court ordered release of detained articles within four weeks subject to verification, with petitioner required to appear for appraisement and pay 50% storage charges with re-export undertaking. Case-Laws Customs Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771871