https://www.taxtmi.com/caselaws?id=776545 The HC held that the seized gold chain, worn as a personal effect by an eligible passenger, was wrongly detained by Customs. The Court relied on settled SC precedent confirming used jewellery worn by passengers qualifies as personal effects exempt from detention. The absence of a valid show cause notice due to reliance on a pre-printed waiver violated Section 124 of the Customs Act, rendering the seizure unlawful. The gold chain was ordered released for re-export upon payment of 50% warehouse charges. The petitioner, a foreign national with impaired vision, was directed to collect the chain before her visa expiry. The petition was disposed accordingly. en-us Thu, 07 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776545 The HC held that the seized gold chain, worn as a personal effect by an eligible passenger, was wrongly detained by Customs. The Court relied on settled SC precedent confirming used jewellery worn by passengers qualifies as personal effects exempt from detention. The absence of a valid show cause notice due to reliance on a pre-printed waiver violated Section 124 of the Customs Act, rendering the seizure unlawful. The gold chain was ordered released for re-export upon payment of 50% warehouse charges. The petitioner, a foreign national with impaired vision, was directed to collect the chain before her visa expiry. The petition was disposed accordingly. Case-Laws Customs Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776545