TaxTMI 
TaxTMI 
2025 (8) TMI 1161
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....h were detained by the Customs Department vide Detention Receipt dated 7th November, 2024. 3. The case of the Petitioner is that he is an Indian passport holder working in Saudi Arabia. The Petitioner had travelled back to India on 7th November, 2024 and upon his arrival at the Indira Gandhi International Airport, New Delhi, he was intercepted by the Customs Department and the detained jewellery was seized. It is stated that till date no Show Cause Notice has been issued to the Petitioner and no personal hearing has been granted to the Petitioner. 4. On the last date i.e., 8th August, 2025, the Court had issued notice and directed the ld. SSC to seek instructions if any oral Show Cause Notice was issued to the Petitioner and whether t....
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....atched as the said notice records the DIN number. 9. Heard ld. Counsel for the parties. It is a fact that no Order-in-Original has been passed in the present case. The Court has also perused the documents placed on record by the parties. A perusal of the personal hearing notice itself shows that it appears to have been sent only at the mailing address of the Petitioner and it is not clear as to through what mode it has been served. Further, this Court has held repeatedly that standard pre-printed waivers of Show Cause Notice and personal hearing would not be valid in law as held in Amit Kumar v. The Commissioner of Customs, 2025:DHC:751-DB. The relevant portion of the said order reads as under: "16. A perusal of Section 124 of t....
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....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." 10. Further, this Court in Mr Makhinder Chopra vs Commissioner of Customs New Delhi, 2025:DHC:1162-DB 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 relying on the decision in Amit Kumar (supra) held as under: "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: "124. Issue of show cause n....
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....; 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 personal hearing. The Court had analyse....