TaxTMI 
TaxTMI 
2025 (6) TMI 381
X X X X Extracts X X X X
X X X X Extracts X X X X
....g 128 grams, respectively, (hereinafter "the detained jewellery") which were detained by the Customs Department. 4. It is the case of the Petitioner that the detained jewellery has not been released till date. It is also stated that no show cause notice (hereinafter "SCN") has been issued in this matter and no personal hearing was also granted. 5. Ms. Anushree Narain, ld. Sr. Standing Counsel for the Customs Department submits that the Order-in-Original has been passed on 19th August, 2024. A copy of the same has been handed over by the ld. Counsel and the same is taken on record. 6. Heard ld. Counsels for the parties. The Court has also perused the documents as also the Order-in-Original placed on record. A perusal of the said order would show that the standard pre-printed waiver had been signed by the Petitioner, as recorded in the order. The relevant paragraphs of the order-in-original are set out below: "2. The passenger Asmin (DOB 01.01.1966) (hereinafter referred as 'the Pax') having Indian Passport Number B8448601 arrived at IGI Airport Terminal-3, New Delhi by the Flight No. SV 756 Dated 11.02.2024 and opted for Green Channel and she was intercepte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eturned on 11.02.2024. 5. On physical examination of the detained goods by the Jewellery Appraiser in the presence of AR of the Pax on 13.03.2024, it was found that detained goods comprise of "Two gold bangles having purity 996, weight 128 grams, valued at Rs. 7,44,582/-". Accordingly, for the purpose of determination of the competency of Adjudicating Authority, the detained goods have been appraised and the valuation of the detained goods has been accomplished on 13.03.2024 by taking 11.02.2024 (as the relevant date), which is the correct date of detention of goods and facts admitted by the Pax in her statement, as the relevant date for appraisal of detained goods. S.No. Description and number of goods Average purity Gross Weight in grams Net Weight in grams Assessable value (in Rs.) 1 Two gold bangles 996 128 128 744,582 Total 128 128 744,582 7. Value has been determined in terms of the following notifications: Gold rate notification No. 12/2024 15.02.2024 639 USD per 10 gm Exchange rate notification No. 13/2024 15.02.2024 83.90 Rupees per USD 8. From a perusal of the above para....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of this nature would fundamentally violate rights of persons who are affected. Natural justice is not merely lip-service. It has to be given effect and complied with in letter and spirit. 17. The three-pronged waiver which the form contains is not even decipherable or comprehensible to the common man. Apart from agreeing as per the said form that the oral SCN has been served, the person affected has also waived a right for personal hearing. Such a form in fact shocks the conscience of the Court, that too in cases of the present nature where travellers/tourists are made to run from pillar to post for seeking release of detained goods. xxx xxx xxx 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 SCN and without hearing the Petitioner, is not sustainable in law. The Order-in-Original dated 29th November, 2024 is according....
X X X X Extracts X X X X
X X X X Extracts X X X X
....able 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 personal hearing. The Court had analysed and discussed the validity of such undertaking vis-à-vis Section 124 of the Act. [...] 28 In view of the above observations, it is clear that the undertaking signed by the Petitioner in the present case cannot be sustained in law. Accordingly, the Customs Department has failed to satisfy the requirements of Section 124 of the Act in the present case. Therefore, the detention of the Petitioner's gold chain has to be set aside. xxx xxx xxx ....