ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 05.05.2025
Delhi High Court Quashes Detention of Gold Kada
The Delhi High Court in Daljeet Singh v. Commissioner of Customs [W.P.(C) 5040/2025], quashed the detention of a 22-carat gold kada worn by the petitioner, ruling that it qualifies as a personal effect under the Baggage Rules, 2016, and cannot be confiscated without due process.
Case Background:
- Petitioner: Daljeet Singh, a Sikh tourist arriving from Dubai on 29 November 2024.
- Item Detained: 22-carat gold kada (60 grams) worn by the petitioner.
- Customs Action: Detained the kada at IGI Airport, New Delhi under Detention Receipt No. DR/INDEL4/29-11-2024/005522.
Legal Issues Raised:
- Whether the gold kada qualifies as a personal effect under Baggage Rules, 2016.
- Whether a pre-printed waiver form signed by the petitioner can legally substitute a show cause notice (SCN) and personal hearing under Section 124 of the Customs Act, 1962.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: Delhi High Court
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