https://www.taxtmi.com/caselaws?id=775586 The HC held that the detained gold ornaments, weighing around 200 grams, qualified as personal effects under the Baggage Rules, having been gifted and worn by the petitioner. The Department violated principles of natural justice by detaining the goods without issuing a show cause notice or granting a hearing, despite the statutory six-month period (extendable by six months) for issuing such notice having expired. The waiver of a show cause notice based on a pre-filled form was deemed impermissible. Given the appellate order releasing the goods upon payment of a fine, the HC directed the release of the jewellery to the petitioner or her authorized representative upon communication of no objection. The petition was disposed of accordingly. en-us Wed, 23 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775586 The HC held that the detained gold ornaments, weighing around 200 grams, qualified as personal effects under the Baggage Rules, having been gifted and worn by the petitioner. The Department violated principles of natural justice by detaining the goods without issuing a show cause notice or granting a hearing, despite the statutory six-month period (extendable by six months) for issuing such notice having expired. The waiver of a show cause notice based on a pre-filled form was deemed impermissible. Given the appellate order releasing the goods upon payment of a fine, the HC directed the release of the jewellery to the petitioner or her authorized representative upon communication of no objection. The petition was disposed of accordingly. Case-Laws Customs Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775586