https://www.taxtmi.com/caselaws?id=774871 Delhi HC held that gold jewellery worn by passenger constitutes personal effects under Baggage Rules and cannot be detained by Customs Department. Court found no appraisal conducted and no show cause notice issued to petitioner, violating natural justice principles. Relying on SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani and Delhi HC decision in Saba Simran v. Union of India, court ruled used jewellery worn by passenger falls within personal effects exemption. Detention was set aside and jewellery ordered to be released. Petition disposed of. en-us Thu, 10 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774871 Delhi HC held that gold jewellery worn by passenger constitutes personal effects under Baggage Rules and cannot be detained by Customs Department. Court found no appraisal conducted and no show cause notice issued to petitioner, violating natural justice principles. Relying on SC precedent in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani and Delhi HC decision in Saba Simran v. Union of India, court ruled used jewellery worn by passenger falls within personal effects exemption. Detention was set aside and jewellery ordered to be released. Petition disposed of. Case-Laws Customs Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774871