Follow Us:

Case Law Details

Case Name : Gulista Khatoon Vs Commissioner of Customs (Delhi High Court)
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Gulista Khatoon Vs Commissioner of Customs (Delhi High Court) Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Baggage Rules, 2016. Accordingly, the same would be exempt from detention by the Customs Department. Facts- The case of the Petitioner is that she was travelling from Jeddah to India on 20th September, 2023 after completing her pilgrimage/Umrah in Mecca. Upon her arrival at the Indira Gandhi International Airport, New Delhi, after she crossed the Green Channel, a search was conducted on her person as al...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Ads Free tax News and Updates
Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930