https://www.taxtmi.com/caselaws?id=772017 Delhi HC ordered release of four gold bangles weighing 173 grams detained by customs. Court held detention became impermissible as no Show Cause Notice was issued within mandatory one-year period under Section 110 of Customs Act, 1962, violating principles of natural justice. Court reiterated that used gold jewellery worn by passengers constitutes personal effects exempt from detention, citing SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani. Petition was disposed of favorably. en-us Thu, 29 May 2025 00:00:00 +0530 Tue, 03 Jun 2025 08:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772017 Delhi HC ordered release of four gold bangles weighing 173 grams detained by customs. Court held detention became impermissible as no Show Cause Notice was issued within mandatory one-year period under Section 110 of Customs Act, 1962, violating principles of natural justice. Court reiterated that used gold jewellery worn by passengers constitutes personal effects exempt from detention, citing SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani. Petition was disposed of favorably. Case-Laws Customs Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772017