https://www.taxtmi.com/article/detailed?id=16109 Jewellery worn as personal adornment forms part of bona fide baggage, and gold is not a prohibited item merely because of its purity or weight. The article stresses that seizure cannot rest on the presence of 24-carat gold when the article is used personal jewellery, and that customs law regulates import, not personal adornment. It further states that a proper show cause notice, personal hearing, and compliance with seizure timelines are mandatory procedural safeguards that cannot be bypassed through airport waiver forms. en-us Tue, 31 Mar 2026 08:27:47 +0530 Tue, 31 Mar 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16109 Jewellery worn as personal adornment forms part of bona fide baggage, and gold is not a prohibited item merely because of its purity or weight. The article stresses that seizure cannot rest on the presence of 24-carat gold when the article is used personal jewellery, and that customs law regulates import, not personal adornment. It further states that a proper show cause notice, personal hearing, and compliance with seizure timelines are mandatory procedural safeguards that cannot be bypassed through airport waiver forms. Articles Customs - Import - Export - SEZ Tue, 31 Mar 2026 08:27:47 +0530 https://www.taxtmi.com/article/detailed?id=16109