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HC held that the Customs Department's reliance on a pre-printed waiver of show cause notice (SCN) is invalid under Section 124 of the Customs Act, 1962. The detention of the silver polished gold chain is deemed contrary to law due to non-issuance of mandatory SCN and failure to provide personal hearing. The court directed release of the detained jewelry subject to the petitioner's undertaking to re-export and payment of storage charges, with an appearance before Customs Authority on 9th June, 2025. The detention order was set aside as procedurally unsustainable, having exceeded the statutory six-month period without issuing a proper show cause notice.
HC held that the Customs Department's reliance on a pre-printed waiver of show cause notice (SCN) is invalid under Section 124 of the Customs Act, 1962. The detention of the silver polished gold chain is deemed contrary to law due to non-issuance of mandatory SCN and failure to provide personal hearing. The court directed release of the detained jewelry subject to the petitioner's undertaking to re-export and payment of storage charges, with an appearance before Customs Authority on 9th June, 2025. The detention order was set aside as procedurally unsustainable, having exceeded the statutory six-month period without issuing a proper show cause notice.
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