Duty Free Archives

Delhi High Court sets aside detention order on woman’s personal gold jewellery, Exempts ‘personal effects’ from customs duty

Personal jewellery which is not found to have been acquired on an overseas trip and was always a used personal effect of the passenger would not be subject to the monetary prescriptions incorporated in Rules 3 and 4 of Baggage Rules, 2016.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Goods under SFIS Scheme dutiable and not exempted goods, provisions of R. 6 (3) of CCR, 2004 not applicable; Tribunal allows appeal removing demand of interest and penalty

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member), allowed an appeal which was filed to decide over the