https://www.taxtmi.com/caselaws?id=783949 Seizure and continued retention of a gold chain without issuance of a show cause notice (SCN) and without affording a personal hearing was held to violate principles of natural justice. The HC reiterated that standard pre-printed waivers of SCN and personal hearing are not legally valid, and, relying on the SC's holding that absence of an SCN under s.110 of the Customs Act, 1962 renders the goods liable to release, found that the Department ought at minimum to have issued a personal hearing notice and passed a reasoned order in accordance with law. The petition was disposed of with directions for the petitioner's appearance for hearing and identity verification. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783949 Seizure and continued retention of a gold chain without issuance of a show cause notice (SCN) and without affording a personal hearing was held to violate principles of natural justice. The HC reiterated that standard pre-printed waivers of SCN and personal hearing are not legally valid, and, relying on the SC's holding that absence of an SCN under s.110 of the Customs Act, 1962 renders the goods liable to release, found that the Department ought at minimum to have issued a personal hearing notice and passed a reasoned order in accordance with law. The petition was disposed of with directions for the petitioner's appearance for hearing and identity verification. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783949