Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
HC ruled detention of goods invalid due to procedural violations under Customs Act. Department's reliance on printed waiver of Show Cause Notice (SCN) was rejected as non-compliant with Section 124. Court held that oral SCN waiver requires proper conscious declaration, and opportunity of hearing is mandatory under natural justice principles. Printed waivers fundamentally violate affected persons' rights. Order-in-Original dated November 29, 2024 set aside as unsustainable without proper SCN issuance and hearing. Court directed release of detained goods to Petitioner, who must bear storage charges at Central Warehousing Cooperation, IGI Airport.
HC ruled detention of goods invalid due to procedural violations under Customs Act. Department's reliance on printed waiver of Show Cause Notice (SCN) was rejected as non-compliant with Section 124. Court held that oral SCN waiver requires proper conscious declaration, and opportunity of hearing is mandatory under natural justice principles. Printed waivers fundamentally violate affected persons' rights. Order-in-Original dated November 29, 2024 set aside as unsustainable without proper SCN issuance and hearing. Court directed release of detained goods to Petitioner, who must bear storage charges at Central Warehousing Cooperation, IGI Airport.
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