TaxTMI 
TaxTMI 
2025 (6) TMI 380
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....t vide Detention Receipt dated 6th December, 2023. 3. The Petitioner is an Indian citizen. It is stated that the Petitioner was returning to India from Mecca, Saudi Arabia after performing religious pilgrimage ("Umrah") on 06th December, 2023. The Customs Department intercepted her upon her arrival at the Indira Gandhi International Airport, New Delhi. The Petitioner was wearing four gold bangles and one gold ring weighing 132 grams and 50 grams, respectively, (hereinafter "the detained jewellery") which were detained by the Customs Department. 4. It is the case of the Petitioner that she had personally visited the Customs Department seeking status of the detained jewellery as also release of the same. However, the detained jewellery has ....
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....fficer after he had already crossed the Green Channel and during the DFMD the above said items One yellow metal chain and four yellow metal bangles appearing to be made of gold weighing 182 grams were recovered from her, that the above mentioned recovered items belongs to her, that he admitted the act of omission and commission on her part; that she was well aware of the fact that there was Customs Duty on import of above goods, that she intentionally did not declare the recovered items; that she would be agreeing with the description and quantity assessed by the department and ready to pay the Customs duty along with fine and penalty as applicable. She further stated that she had tendered her statement true and correct, without any duress,....
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....3 = 659 USD per 10 gm. Exchange rate notification No. 84/2023 - Customs (N.T.) dated 16.11.2023 = 84.10/-) 7. The order-in-original has finally directed absolute confiscation and payment of penalty of Rs.1,00,000/-. The same is set out below: ORDER i) I deny the 'Free Allowance' if any, admissible to the Pax Ms Zinat Begum for not declaring the detained goods to the Proper Officer at Red Channel as well to the Customs Officer at Green Channel who intercepted her and recovered the detained goods from her. ii) I declare the passenger Ms Zinat Begum as an "ineligible Passenger" for the purpose of the Notification No. 50/2017-Customs dated 30.06.2017 (as amended) read with Baggage Rules, 2016 (as amended). (iii) I order absolute....
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....n the form of a proper declaration, consciously signed by the person concerned. Even then, an opportunity of hearing ought to be afforded, inasmuch as, the person concerned cannot be condemned unheard in these matters. Printed waivers 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 ....
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.... of show cause notice before confiscation of goods, etc.- No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in writing with the prior approval of the officer of Customs not below the rank of an Assistant Commissioner of Customs, informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasonable opportunity of being heard in the matter: Provided th....
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....;-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 34. Since, the Court has made clear that the practice of making tourists sign undertaking in a standard form waiving the show cause notice and personal hearing is contrary to the provisions of Section 124 of the Act, hereinafter, the Customs Department is directed to discontinue the said practice. The Customs Department is expected to follow the prin....