Revenue appeal against Order-in-Original without notice, affecting detained goods and re-export release; hearing ordered, fresh reasoned decision.

Denial of natural justice arose from the revenue filing an appeal against an Order-in-Original without intimating the affected party, impacting the party's request for implementation of the Order-in-Original and ancillary reliefs regarding detention of goods, admissibility of free allowance, and unconditional release for re-export. The HC held that absence of notice of the appeal warranted an opportunity of hearing to the affected party and required a reasoned appellate decision in accordance with due process. The HC directed the appellate authority to grant a personal hearing and pass a reasoned order by 15 February 2026, and disposed of the writ petition.

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A petition under Article 226 sought implementation of an Order-in-Original dated 1 August 2025 concerning detention of "02 sets of Radio Signal Tester with 02 adapters" brought as baggage for a trade exhibition. Customs had detained the goods on arrival and later re-issued a detention receipt. The adjudicating authority found "no violation of Section 77 of the Customs Act, 1962" and ordered: "unconditional release for re-export ... finding no violation of the Customs Act, 1962," and further "refrain[ed] from imposing any penalty ... under Section 112 or 114A of the Customs Act, 1962." Customs stated an appeal had been filed against the Order-in-Original, but no intimation of filing was given to the petitioner. The Court directed that the petitioner be afforded a personal hearing in the appeal and that the appellate authority pass a reasoned order by 15 February 2026. It also noted that if approval from the Wireless Planning and Coordination wing existed, "the detention of the goods may itself not be in accordance with law," and directed the appellate authority to consider this aspect.

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