https://www.taxtmi.com/caselaws?id=466265 Personal effects exemption under the Baggage Rules was central to the dispute over seized gold jewellery; the court found the Department had disposed of the jewellery in 2021 without disclosing that fact when release was earlier ordered, creating doubt about propriety of disposal and the refund calculation. The court required comprehensive disclosure of the disposal process, receipts and original departmental file, took the refund order on record, and listed the matter for further hearing to decide whether additional relief - including market value compensation or interest - is warranted. en-us Wed, 10 Sep 2025 00:00:00 +0530 Sat, 31 Jan 2026 19:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466265 Personal effects exemption under the Baggage Rules was central to the dispute over seized gold jewellery; the court found the Department had disposed of the jewellery in 2021 without disclosing that fact when release was earlier ordered, creating doubt about propriety of disposal and the refund calculation. The court required comprehensive disclosure of the disposal process, receipts and original departmental file, took the refund order on record, and listed the matter for further hearing to decide whether additional relief - including market value compensation or interest - is warranted. Case-Laws Customs Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466265