https://www.taxtmi.com/caselaws?id=466226 Decision addresses whether jewellery carried by a foreign passenger qualifies as exempt personal effects under the Baggage Rules; applying the Supreme Court precedent in Pushpa Lekhumal Tolani, the reasoning establishes that gold bangles classified as personal effects are fully exempt, and confiscation cannot be sustained. The appellate competence of the Commissioner of Customs (Appeal) to decide the pending appeal is recognised, with a directed timeline for final disposal and placement of the appellate order before the court, producing an immediate operative requirement for administrative adjudication. en-us Thu, 17 Apr 2025 00:00:00 +0530 Fri, 30 Jan 2026 09:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466226 Decision addresses whether jewellery carried by a foreign passenger qualifies as exempt personal effects under the Baggage Rules; applying the Supreme Court precedent in Pushpa Lekhumal Tolani, the reasoning establishes that gold bangles classified as personal effects are fully exempt, and confiscation cannot be sustained. The appellate competence of the Commissioner of Customs (Appeal) to decide the pending appeal is recognised, with a directed timeline for final disposal and placement of the appellate order before the court, producing an immediate operative requirement for administrative adjudication. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466226