https://www.taxtmi.com/caselaws?id=49111 Detained gold jewellery was treated as eligible for re-export under the Tourist Baggage Rules, 1978 where the traveller sought extension within the original period, acted bona fide, and kept the department informed. The rule permitting extension of stay by the Collector, and further extension by the Board beyond two years, was applied to hold that no prior direction for immediate re-export had been shown before detention. On that basis, the duty demand was treated as prohibitive in effect and was not sustained, and the jewellery was allowed to be re-exported within two months. en-us Wed, 07 Aug 1991 00:00:00 +0530 Mon, 09 Aug 2010 16:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49111 Detained gold jewellery was treated as eligible for re-export under the Tourist Baggage Rules, 1978 where the traveller sought extension within the original period, acted bona fide, and kept the department informed. The rule permitting extension of stay by the Collector, and further extension by the Board beyond two years, was applied to hold that no prior direction for immediate re-export had been shown before detention. On that basis, the duty demand was treated as prohibitive in effect and was not sustained, and the jewellery was allowed to be re-exported within two months. Case-Laws Customs Wed, 07 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49111