https://www.taxtmi.com/caselaws?id=772268 Delhi HC held that Customs Department cannot rely on pre-printed waiver of show cause notice as it violates Section 124 requirements and principles of natural justice. The Court set aside absolute confiscation order where petitioner's detained gold was held without valid SCN, only based on standard pre-printed waiver. Detention deemed unlawful without proper SCN issuance. Goods ordered released upon payment of Rs. 1,00,000 penalty and 50% warehousing charges. Pre-printed waivers cannot substitute oral SCN compliance under statutory provisions. en-us Thu, 29 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772268 Delhi HC held that Customs Department cannot rely on pre-printed waiver of show cause notice as it violates Section 124 requirements and principles of natural justice. The Court set aside absolute confiscation order where petitioner's detained gold was held without valid SCN, only based on standard pre-printed waiver. Detention deemed unlawful without proper SCN issuance. Goods ordered released upon payment of Rs. 1,00,000 penalty and 50% warehousing charges. Pre-printed waivers cannot substitute oral SCN compliance under statutory provisions. Case-Laws Customs Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772268