TaxTMI 
TaxTMI 
2025 (6) TMI 207
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....o the Customs Department to release the goods being two gold bangles weighing about 58 grams (hereinafter, 'the detained articles'), belonging to the Petitioner, detained vide Detention Receipt dated 5th April, 2024. 3. It is the case of the Petitioner that he was travelling to India from Jeddah, Saudi Arabia after staying there for six months. The Petitioner is also employed in Jeddah, Saudi Arabia. 4. On the last date, i.e., 26th May, 2025, ld. Counsel for the Customs Department had sought time to seek instructions in the matter. 5. Today, ld. Counsel for the Customs Department submits that the Order in-Original dated 21st August, 2024 has already been passed in this matter. A perusal of the same shows that no show cause notice (....
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....he Department; that he had tendered his true & correct statement and understood the same in vernacular; that on being asked, he admitted the act of omission and commission on his part. He further stated that he had tendered his statement without any duress, pressure or threat. Further, he requested that he did not require any Show Cause Notice and Personal Hearing and the case may be decided on merit. 4. The AR Advocate Miss Fatima Bano (D/4293/2016) of The Pax Mr. Mohd Abid visited this office and submitted a letter dated 26.04.2024 wherein he submitted that he had arrived from Jeddah to IGI Airport, Terminal-3, New Delhi by Flight No. SV 758 Dated 05.04.2024 and brought the above said detained goods. He further requested that the....
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....rd pre-printed waiver that was obtained from the Petitioner. The validity of such pre-printed waiver of show cause notices and personal hearing has been considered by this Court in various matters, including in Amit Kumar v. The Commissioner of Customs, 2025:DHC:751-DB and Mr Makhinder Chopra vs Commissioner of Customs New Delhi, 2025:DHC:1162-DB. The operative portion of the judgement in Amit Kumar (supra) is as under: "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 form of a ....
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....n 124 of the Customs Act, 1962 (hereinafter "the Act") while considering the issue of waiver of show cause notice and personal hearing. The Court while relying on the decision in Amit Kumar (supra) held as under: "23. As mentioned above, the Customs Department has relied upon the undertaking in a standard form dated 17th June, 2024 signed by the Petitioner, wherein the Petitioner has waived of issuance of the show cause notice and personal hearing. It is admitted position that no show cause notice has been issued to the Petitioner on the basis of the said undertaking. 24. The issuance of a show cause notice before confiscation of goods by the Customs officials is covered under Section 124 of the Act, which reads as under: ....
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....inst the said grounds of confiscation; iii) A reasonable opportunity of personal hearing. 26. In terms of proviso to the said Section, the Customs Authority may issue an oral show cause notice to the tourist in lieu of a written show cause notice at the request of the said tourist. However, in the opinion of the Court the undertaking in a standard form as relied upon by the Customs Department waiving the issuance of show cause notice and personal hearing would not satisfy the requirements of Section 124 of the Act. 27. This Court recently in Amit Kumar v. The Commissioner of Customs, 2025:DHC:751 DB was considering similar facts wherein the Petitioner had also signed an undertaking waiving show cause notice and pe....