AI Drafter 
TaxTMI 
TaxTMI 
2025 (2) TMI 385
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....at no Show Cause Notice (hereinafter 'SCN') was issued. The prayer in the present petition also seeks direction to the Respondent-The Commissioner of Customs to pay storage charges to Central Warehousing Cooperation, IGI Airport. 3. It is the case of the Petitioner that the Show Cause Notice has not been issued within the period of 6 months from the date of appraisement of the said goods. 4. When the matter was listed on 11th December 2024, the Customs Department informed the Court that the Order-in-Original has now been passed in the case. The said Order-in-Original dated 29th November 2024 was then handed over to the ld. Counsel for the Petitioner and then brought on record. 5. The brief background of this case is that the Petiti....
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....arned Counsel that under Section 124 of the Act, the SCN has to be issued within a period of six months which was not done in the present case and therefore the goods are liable to be returned. 10. Mr. Naushad, ld. Counsel for the Respondent submits that the SCN could be even oral as per the first proviso to Section 124 of the Act. In the application for release of detained goods, the Petitioner has signed an undertaking that he does not want a written SCN or even a personal hearing. 11. It is further submitted that insofar as gold is concerned, the discretion vests with the authorities whether to release or not release the gold articles, insofar as the other articles are concerned, the same have been permitted to be redeemed by payin....
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.... notice under circumstances which may be prescribed. For ready reference, Section 124 of the Act is set out below:- "124. Issue of show cause notice before confiscation of goods, etc.-No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in [writing with the prior approval of the officer of Customs not below the rank of [an Assistant Commissioner of Customs], informing] him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the gr....
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....uch a form in fact shocks the conscience of the Court, that too in cases of the present nature where travellers/tourists are made to run from pillar to post for seeking release of detained goods. 18. A Co-ordinate Bench of this Court recently in Mohammad Zaid Saleem vs. The Commissioner of Customs (Airport & General) [W.P.(C) No. 2595/2019], has held clearly that if a SCN is not given within six months of the seizure, the goods would be liable to be released. The relevant portion of the above stated judgment is extracted below: "Before parting with this petition, it is pertinent to note that the matters in issue in the present matter are squarely covered by decision in the case of Chaganlal Gainmull v. Collector of Central Excis....
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....ne by the Petitioner. 21. In order to avoid such situations in future, let this matter be referred to Central Board of Indirect Taxes and Customs (hereinafter 'CBIC') for undertaking a review of the various forms including Detention receipts, Requests for appraisal and connected documents. Let the same be duly changed in accordance with law and in compliance with the principles of Natural Justice. In addition, let a procedure be prescribed for issuance of show cause notices after detention of goods by customs. 22. Issues relating to the Baggage rules are already being considered by this Court in the Qamar Jahan Vs. Union of India, 2025:DHC:174-DB where the Court opined that the Baggage Rules of 2016 are required to be re-looked by the....
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.... pland arrived back to India The detained goods are meant for anal goods as per my knowledge is Rs. USD No... J dated. purpose. The total value of the However, I am also submitting Invoice is humbly requested that said detained goods may please be RELEASED. 1 regret my mistake of opting for Green Channel and further request you so please take a lenient view in the matter. I undertake that my case may be decided on merit and as such I do not want any writen Show Cause Notice and Personal Hearing in the maner. An oral SCN has been received. PRAYER It is further submitted that detained goods have not been cleared within a period of 02 months from the date of the detention. It is, therefore, re....