2025 (4) TMI 1549

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....t Through: Mr. Piyush Beriwal, Mr. Nikhil Kumar, Ms. Jyotsana, Advs. for R-1. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- Dalvinder Singh Sudan under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ assailing the detention of the one gold kada of the P....

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....Show Cause Notice was issued on 20th March, 2025 (hereinafter, 'SCN'). The said SCN also records the fact that the Petitioner did not want the SCN and personal hearing and that the case may be decided on merits. The extract from the said SCN is set out hereinbelow:- "...he further stated that he had tendered his statement true and correct and had given the statement without any duress, pr....

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....f SCN and personal hearing by way of a preprinted waiver form. The relevant extracts of the said decisions are as under: "Mr. Makhinder Chopra vs. Commissioner of Customs, New Delhi, 2025:DHC-1162-DB "17. A conspectus of the above decisions and provisions would lead to the conclusion that jewellery that is bona fide in personal use by the tourist would not be excluded from the am....

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.... "19. This Court 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 S....