2025 (4) TMI 712

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....rough: Mr. Aditya Singla, SSC with Mr. Ritwik Saha & Mr. Siddharth Saxena, Advs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- Javed Alam under Article 226 of the Constitution of India, inter alia, seeking release of the goods seized by the Respondent- Commissioner of Customs vide Detention Receipt....

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....s ● 44 pieces of branded clothes ● 2 Johnnie Walker Blue label bottles 4. According to the Petitioner, despite him having gone to the Red Channel, he was made to wait for more than six hours and instead of asking him to pay the duty, the goods of the Petitioner were detained. The Petitioner also claims that a statement under Section 108 of the Customs Act, 1962 was....

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.... no personal hearing was granted to the Petitioner. It appears that a standard format waiver was signed by the Petitioner. 9. In view of the declared law by this Court in Amit Kumar v. The Commissioner of Customs, (2025: DHC: 751-DB) and the judgments which followed the same, such standard form waivers of SCN or personal hearings have no validity in the eyes of law. The relevant portion of the ....

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.... is of the opinion that the printed waiver of SCN and the printed statement made in the request for release of goods cannot be considered or deemed to be an oral SCN, in compliance with Section 124. The SCN in the present case is accordingly deemed to have not been issued and thus the detention itself would be contrary to law. The order passed in original without issuance of SCN and without hearin....