Gold chain, two iPhones released after customs and warehousing payment; iPhone 15 Pro exempt under Baggage Rules, 2016
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....The HC directed release of the seized gold chain and two iPhones subject to payment of applicable customs duty; warehousing charges as at date of detention are payable by the petitioner. The court held that waiver of issuance of a show-cause notice is impermissible and, as no SCN was issued for over a year and personal hearing was belated, continued detention was unjustified. One iPhone 15 Pro (128 GB) is exempted under the Baggage Rules, 2016. The petitioner was ordered to appear before the Customs Department on 6 October 2025 at 11:00 AM for payment of customs duty and warehousing charges for the gold items and one iPhone. Petition disposed.....
TaxTMI
TaxTMI