TaxTMI 
TaxTMI 
2025 (8) TMI 20
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....r, 'detention order'), vide which, goods of the Petitioner being, one gold chain weighing 60 grams and 4 I-Phone 15 pro max mobile phones, were seized by the Customs department. 3. A brief background of the case is that on 23rd January, 2024 the Petitioner arrived at the Indira Gandhi International Airport, New Delhi from Sharjah, Dubai. He was wearing a gold chain weighing about 60 grams and was carrying with himself four I-Phone 15 pro max (250gb) mobile phones. The said goods were seized by the Customs department. 4. Thereafter, vide the Order-in-Original dated 29th March, 2024, the office of the Commissioner of Customs ordered confiscation of the goods of the Petitioner in the following terms: "ORDER i) I deny th....
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.... this regard and also fulfillment of any regulatory clearances/approvals required. The offer of redemption, if accepted, shall be subject to condition that the Pax shall not dispute the identity and valuation of the detained goods. The offer of redemption shall cease after 'One Hundred Twenty Days' from date of the receipt of this order; vi) I also impose a penalty of Rs.85,000/- (Rupees Eighty Five Thousand Only) on the Pax Mr. Inderpal Singh under section 112 (a) and 112(b) of the Customs Act, 1962." 5. The case of the Petitioner is that the gold chain is a personal effect of the Petitioner in terms of the Baggage Rules, 2016. Further, no Show Cause Notice has been issued till date and no personal hearing has been give....
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....eferred to in clause (b) may, at the request of the person concerned be oral. [Provided further that notwithstanding issue of notice under this section, the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed.]" 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 proper declaration, consciously signed by the person concerned. Even then, an opportunity of hearing ought to be afforded, inasmuch as, the per....
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....rn. Although the aspect of extension of period of detention for another six months vide the Proviso to Section 110(2) of the Act was introduced w.e. f 29.03.20184 the ratio still holds sway to the effect that issuing of notice to the owner for detention of seized goods is mandatory and the Apex Court frowned upon the fact that no explanation was offered by the Respondents as to why they were constrained to dispose of the seized gold, when it was neither perishable nor hazardous, and there was no answer as to why the gold was disposed of without any notice being issued to the person from whom it was seized." 19. This Court is of the opinion that the printed waiver of SCN and the printed statement made in the request for release of g....