https://www.taxtmi.com/caselaws?id=772264 Delhi HC ruled that customs authorities cannot rely on pre-printed waivers to bypass mandatory show cause notice and personal hearing requirements under Section 124 of Customs Act, 1962. The court held that continued detention without proper SCN issuance violates natural justice principles and statutory requirements. Since the mandatory one-year period under Section 110 had elapsed without SCN being issued, the detention was deemed impermissible. The court ordered release of the detained jewelry to the petitioner upon undertaking for re-export and payment of storage charges, with appraisement scheduled before customs authority. 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=772264 Delhi HC ruled that customs authorities cannot rely on pre-printed waivers to bypass mandatory show cause notice and personal hearing requirements under Section 124 of Customs Act, 1962. The court held that continued detention without proper SCN issuance violates natural justice principles and statutory requirements. Since the mandatory one-year period under Section 110 had elapsed without SCN being issued, the detention was deemed impermissible. The court ordered release of the detained jewelry to the petitioner upon undertaking for re-export and payment of storage charges, with appraisement scheduled before customs authority. Case-Laws Customs Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772264