https://www.taxtmi.com/caselaws?id=772266 Delhi HC ruled that gold jewellery worn by a passenger constitutes personal effects under Baggage Rules and cannot be detained by Customs Department. The court held that detention of personal effects violates law, citing SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani. Pre-printed waiver obtained by Customs cannot substitute proper show cause notice under Section 124, violating natural justice principles. The impugned order dated 1st August 2024 ordering absolute confiscation was set aside, and detained gold items ordered to be released to petitioner. en-us Thu, 29 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772266 Delhi HC ruled that gold jewellery worn by a passenger constitutes personal effects under Baggage Rules and cannot be detained by Customs Department. The court held that detention of personal effects violates law, citing SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani. Pre-printed waiver obtained by Customs cannot substitute proper show cause notice under Section 124, violating natural justice principles. The impugned order dated 1st August 2024 ordering absolute confiscation was set aside, and detained gold items ordered to be released to petitioner. Case-Laws Customs Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772266