https://www.taxtmi.com/caselaws?id=778929 HC directed release of detained gold chain and two iPhones subject to payment of applicable customs duty and warehousing charges; one iPhone 15 Pro (128 GB) exempted under the Baggage Rules, 2016. Court noted SCN had not been issued for over a year and oral waiver of SCN is impermissible; personal hearing was offered but not attended. Detention held no longer permissible. Petitioner ordered to appear before Customs on 6 October 2025 at 11:00 AM to pay duties and charges. Petition disposed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778929 HC directed release of detained gold chain and two iPhones subject to payment of applicable customs duty and warehousing charges; one iPhone 15 Pro (128 GB) exempted under the Baggage Rules, 2016. Court noted SCN had not been issued for over a year and oral waiver of SCN is impermissible; personal hearing was offered but not attended. Detention held no longer permissible. Petitioner ordered to appear before Customs on 6 October 2025 at 11:00 AM to pay duties and charges. Petition disposed. Case-Laws Customs Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778929