https://www.taxtmi.com/caselaws?id=774583 Delhi HC set aside detention of gold bangles seized by Customs Department from petitioner returning from religious pilgrimage. Court held that basic jewellery worn by women constitutes personal effects and cannot be detained solely for being 24-carat gold without special circumstances. Customs Department's reliance on pre-printed waiver of show cause notice violated Section 124 requirements and principles of natural justice. With one-year period elapsed without issuing mandatory show cause notice under Section 110, continued detention became impermissible. Court ordered release of jewellery within two weeks. en-us Tue, 08 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774583 Delhi HC set aside detention of gold bangles seized by Customs Department from petitioner returning from religious pilgrimage. Court held that basic jewellery worn by women constitutes personal effects and cannot be detained solely for being 24-carat gold without special circumstances. Customs Department's reliance on pre-printed waiver of show cause notice violated Section 124 requirements and principles of natural justice. With one-year period elapsed without issuing mandatory show cause notice under Section 110, continued detention became impermissible. Court ordered release of jewellery within two weeks. Case-Laws Customs Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774583