https://www.taxtmi.com/caselaws?id=772444 Delhi HC directed release of detained gold items belonging to petitioners. Court found the gold jewelry constituted used personal effects worn by passengers, which fall within exempted personal effects under Baggage Rules per SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani. No show cause notice was issued by Customs Commissioner. Court held used jewelry worn by passengers cannot be detained by Customs Department as it qualifies as personal effects exempt from customs duty. Petition disposed with direction for release. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772444 Delhi HC directed release of detained gold items belonging to petitioners. Court found the gold jewelry constituted used personal effects worn by passengers, which fall within exempted personal effects under Baggage Rules per SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani. No show cause notice was issued by Customs Commissioner. Court held used jewelry worn by passengers cannot be detained by Customs Department as it qualifies as personal effects exempt from customs duty. Petition disposed with direction for release. Case-Laws Customs Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772444