https://www.taxtmi.com/caselaws?id=778738 The HC dismissed the petition by permitting the petitioner to pursue statutory appellate remedies, noting the detention of two gold chains (198 g) in 2023 occurred before her marriage and that she likely knew they required declaration. The court observed the petitioner, a foreign national, had given a statement under Sec.108 denying ownership and attributing the items to an unnamed third party, and that the husband disclaimed knowledge of that third party. A waiver of a show-cause notice was recorded; the OIO dated 24-11-2023 handed over in court is deemed served on the petitioner. en-us Mon, 15 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778738 The HC dismissed the petition by permitting the petitioner to pursue statutory appellate remedies, noting the detention of two gold chains (198 g) in 2023 occurred before her marriage and that she likely knew they required declaration. The court observed the petitioner, a foreign national, had given a statement under Sec.108 denying ownership and attributing the items to an unnamed third party, and that the husband disclaimed knowledge of that third party. A waiver of a show-cause notice was recorded; the OIO dated 24-11-2023 handed over in court is deemed served on the petitioner. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778738