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    <title>2025 (6) TMI 207 - DELHI HIGH COURT</title>
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    <description>Delhi HC directed release of detained gold bangles weighing 58 grams after finding customs detention unlawful. The court held that pre-printed waivers of show cause notices and personal hearings cannot substitute for proper SCN issuance under Section 124. Following precedents in Amit Kumar and Makhinder Chopra cases, the court ruled that detention without valid SCN violates natural justice principles. The customs department&#039;s reliance on standard pre-printed waivers was deemed contrary to statutory requirements, making continued detention untenable in law.</description>
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    <pubDate>Thu, 29 May 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=772094</link>
      <description>Delhi HC directed release of detained gold bangles weighing 58 grams after finding customs detention unlawful. The court held that pre-printed waivers of show cause notices and personal hearings cannot substitute for proper SCN issuance under Section 124. Following precedents in Amit Kumar and Makhinder Chopra cases, the court ruled that detention without valid SCN violates natural justice principles. The customs department&#039;s reliance on standard pre-printed waivers was deemed contrary to statutory requirements, making continued detention untenable in law.</description>
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      <pubDate>Thu, 29 May 2025 00:00:00 +0530</pubDate>
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