TaxTMI 
TaxTMI 
2025 (3) TMI 980
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....eet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs. (M:8383820042) PRATHIBA M. SINGH, J.(ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Mr. Sai Kiran Goud Tirupathi under Article 226 of the Constitution of India inter alia seeking setting aside of the seizure of the gold Kada seized vide detention r....
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....l effect of the Petitioner as his name `SAI' was engraved on the same. 6. On the other hand, Mr. Harpreet Singh, ld. Counsel for the Customs Department submits that the Petitioner has waived of the show cause notice and personal hearing. The Order-in-Original has already been passed on 30th January, 2025 directing absolute confiscation of the gold kada. Paragraph 8 of the Order-in-original is rel....
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....t clearly there was waiver of show cause notice and no personal hearing was also granted to the Petitioner. As per the operative portion of the order, there is complete confiscation of one elongated gold piece bent in kada shape. The operative portion of the order reads as under: "23. In view of the foregoing, I pass the following order: ORDER i) I deny the Free Allowance if any, admissible....
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....ustoms Act, 1962; iv) I also impose a penalty of Rs. 45, 000/- (Rupees Forty Five Thousand Only) on the Pax Mr. Saikiran Goud Tirupathi under section 112(a) and 112 (b) of the Customs Act, 1962." 10. This Court is of the opinion that following the decision in Mr. Makhinder Chopra v. Commissioner of Customs 2025: DHC:1162-DB decided on 19th February 2025, waiver of show cause notice and waiver....