2025 (4) TMI 123

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....(hereinafter, 'OIA'). 3. A brief background of the present case is that the Petitioner and his wife were intercepted at Terminal-3, IGI Airport, New Delhi upon arrival on 14th October, 2023 from Bangkok. The couple is stated to have been wearing two gold kadas and two gold chains, all of which were detained vide Detention Receipt No. DR/INDEL4/14.10.2023/002858. 4. According to the Petitioner, after the detention of the said items, no show cause notice was issued on the ground that he had waived his right to show cause notice by signing a pre-printed standard proforma. Thereafter, the impugned Order-in-Original was passed on 16th January, 2024 as per which, the Petitioner was given the option of redeeming the goods on payment of fine of R....

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....orm, where - * waiver of Show Cause Notice has been agreed to, * waiver of personal hearing has been agreed to and * it has also been recorded that an oral SCN has been received. Such signing of the standard form would not be in compliance with the principles of natural justice, inasmuch as, the waiver under Section 124 of the Act would have to be a conscious wavier and an informed wavier. *********** *********** *********** 16. A perusal of Section 124 of the Act along with the alleged waiver which is relied upon would show that the oral SCN cannot be deemed to have been served in this manner as is being alleged by the Department. If an oral SCN waiver has to be agreed to by the person concerned, the same ought to be in the for....