https://www.taxtmi.com/caselaws?id=774740 Delhi HC ordered release of 117-gram gold bangles seized from petitioner returning from religious pilgrimage. Court held that used jewelry worn by passenger constitutes personal effects exempt from detention under Rules. Customs Department's reliance on pre-printed waiver of Show Cause Notice violated Section 124 requirements and principles of natural justice. No SCN issued within mandatory timeframe despite one year elapsed period. Detention declared untenable in law. Jewelry ordered released within two weeks with petitioner to appear before Customs on specified date. en-us Tue, 08 Jul 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774740 Delhi HC ordered release of 117-gram gold bangles seized from petitioner returning from religious pilgrimage. Court held that used jewelry worn by passenger constitutes personal effects exempt from detention under Rules. Customs Department's reliance on pre-printed waiver of Show Cause Notice violated Section 124 requirements and principles of natural justice. No SCN issued within mandatory timeframe despite one year elapsed period. Detention declared untenable in law. Jewelry ordered released within two weeks with petitioner to appear before Customs on specified date. Case-Laws Customs Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774740