TaxTMI 
TaxTMI 
2025 (6) TMI 378
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....ld chain weighing 117 grams and three iPhone 15 Pro Max 256 GB variant (hereinafter "detained goods"), which were seized by the Customs Department vide Detention Receipt No. 3366 dated 22nd December, 2023. 3. In addition to the above, the Petitioner has also challenged the impugned Order-in-Original dated 16th February, 2024 and the Order-in-Appeal dated 16th December, 2024. 4. The Petitioner is an Indian citizen. It is the case of the Petitioner that on 22nd December, 2023, the Petitioner had arrived at the Indira Gandhi International Airport, New Delhi from Dubai and upon his arrival he was intercepted by the Customs Department. It is stated that the detained goods, of which the gold chain was worn by the Petitioner and the iPhones ....
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....rd, ld. Counsel for the parties. The Court has also perused the documents placed on record. In so far as the detained goods are concerned, the operative portion of the impugned Order-in-Original reads as under: "ORDER i) I deny the 'Free Allowance' if any, admissible to the Pax Mr. Firdous Ahmad Rather for not declaring the detained goods to the Proper Officer at Red Channel as well to the Customs Officer at Green Channel who intercepted him and recovered the detained goods from him. ii) I declare the passenger, Mr. Firdous Ahmad Rather, is 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 conf....
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....112 (a) and 112(b) of the Customs Act, 1962." 9. As can be seen from the above, the detained gold chain weighing 117 grams has been permitted to be released subject to payment of a sum of Rs. 1,10,000/- along with applicable duty - whereas the three iPhones have been ordered for absolute confiscation. 10. It is noted that no Show Cause Notice has been issued in this case as the Customs Department is relying on the standard 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....
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....CN, 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 accordingly set-aside" 11. Further, this Court in Makhinder Chopra (supra) had analysed Section 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 replying 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 for....
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....otice under such circumstances and in such manner as may be prescribed." 25. A perusal of the above Section would show that the principles of natural justice have to be followed by the Customs Department before detention of the goods. The Section provides a three-fold requirement: i) a notice in writing informing the grounds of confiscation; ii) An opportunity of making a representation in writing against 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 op....
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....ow cause notice as the same would be contrary to the requirement of Section 124 of the Act. In light of the above discussions, it is clear that the continued detention or seizure of goods by the Customs Department would be untenable in law, where the show cause notice or the personal hearing have been waived via a pre-printed waiver. 13. Accordingly, in the facts of this case, since no show cause notice has been issued to the Petitioner due to a pre-printed waiver, the detained goods would be liable to be released to the Petitioner. 14. However, since the Petitioner is already before the Revisional Authority, in so far as the gold chain is concerned, the same is directed to be released upon payment of the redemption fine and storage c....