AI Drafter 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Seized Gold Chain Deemed Personal Effect Under Baggage Rules, Detention Held Unlawful Without Show Cause Notice Section 124
X X X X Extracts X X X X
X X X X Extracts X X X X
....The HC held that the seized gold chain, weighing 132 grams with high purity, is a used personal effect worn by the petitioner, an eligible passenger under the Baggage Rules, 2016. The detention was unlawful as the Customs Department failed to issue a valid show cause notice or provide an opportunity for personal hearing per Section 124 of the Customs Act, 1962, relying instead on a pre-printed waiver. The court recognized settled law that worn jewellery by passengers, especially foreign visitors, falls within personal effects exempt from detention. Consequently, the petitioner's gold chain shall be released for re-export upon payment of 50% warehouse charges. The petitioner is directed to collect the chain from Customs on a specified date prior to her visa expiry. The petition is disposed of accordingly.....