2025 (7) TMI 1653
X X X X Extracts X X X X
X X X X Extracts X X X X
....espondent Through: Mr. Harpreet Singh, SSC with Mr. Jai Ahuja, Ms. Sanidhya Sharma & Ms. Vanshika Kapoor, Advs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed seeking release of two gold chains weighing 199 grams detained by the Customs Department vide detention receipt dated 24th March, 2023. 3. The Petitioner is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....detained goods clearly appear to be used personal gold items of the Petitioner. 7. The Petitioner is a foreign national and is undertaking to re-export the two gold chains. 8. The issue whether gold jewellery worn by a passenger would fall within the ambit of personal effects under the Baggage Rules, 2016 has now been settled by various decisions of the Supreme Court as also this Court inclu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urther extension for a period of six months can be taken by the Customs Department for issuing the show cause notice. In this case, the one year period itself has elapsed, yet no show cause notice has been issued. Accordingly, the detention is impermissible. 11. Considering that no Show Cause Notice was issued in this matter and no order has been passed till date, the two gold chains are direct....
TaxTMI