https://www.taxtmi.com/caselaws?id=772265 Delhi HC held that Customs Department's reliance on pre-printed waiver of show cause notice violated Section 124 requirements and principles of natural justice. The court directed release of detained gold chain upon payment of redemption fine and storage charges only, while ordering Revisional Authority to decide on three confiscated iPhones within two months. The original order passed without proper SCN and hearing was deemed unsustainable in law. Pre-printed waivers cannot substitute for statutory compliance requirements under customs law. 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=772265 Delhi HC held that Customs Department's reliance on pre-printed waiver of show cause notice violated Section 124 requirements and principles of natural justice. The court directed release of detained gold chain upon payment of redemption fine and storage charges only, while ordering Revisional Authority to decide on three confiscated iPhones within two months. The original order passed without proper SCN and hearing was deemed unsustainable in law. Pre-printed waivers cannot substitute for statutory compliance requirements under customs law. Case-Laws Customs Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772265