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    <title>2025 (6) TMI 380 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside absolute confiscation order of detained goods due to Customs Department&#039;s reliance on pre-printed waiver of show cause notice, violating Section 124 requirements and natural justice principles. Court held pre-printed waivers invalid and cannot bypass statutory safeguards for proper SCN issuance and personal hearing. Detained goods ordered released to petitioner upon payment of Rs. 1,00,000 penalty and 50% warehousing charges. Petition disposed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=772267</link>
      <description>Delhi HC set aside absolute confiscation order of detained goods due to Customs Department&#039;s reliance on pre-printed waiver of show cause notice, violating Section 124 requirements and natural justice principles. Court held pre-printed waivers invalid and cannot bypass statutory safeguards for proper SCN issuance and personal hearing. Detained goods ordered released to petitioner upon payment of Rs. 1,00,000 penalty and 50% warehousing charges. Petition disposed.</description>
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