https://www.taxtmi.com/caselaws?id=775585 The HC directed the release of two gold chains weighing 199 grams detained by Customs, as no SCN was issued within the prescribed one-year period under Section 110 of the Customs Act. The court held the chains to be used personal effects exempt under the Baggage Rules, 2016, consistent with SC precedent. Since the petitioner, a foreign national, undertook to re-export the items and no show cause notice or order was passed, the detention was deemed impermissible. The gold chains were ordered released subject to verification, and 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=775585 The HC directed the release of two gold chains weighing 199 grams detained by Customs, as no SCN was issued within the prescribed one-year period under Section 110 of the Customs Act. The court held the chains to be used personal effects exempt under the Baggage Rules, 2016, consistent with SC precedent. Since the petitioner, a foreign national, undertook to re-export the items and no show cause notice or order was passed, the detention was deemed impermissible. The gold chains were ordered released subject to verification, and the petition was disposed of accordingly. Case-Laws Customs Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775585