2025 (8) TMI 1160

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....tained jewellery") which was detained by the Customs Department vide Detention Receipt dated 19th March, 2024. 3. The case of the Petitioner is that on 19thMarch, 2024 the Petitioner, who is an Indian citizen, arrived at the Indira Gandhi International Airport, New Delhi from Dubai. The Petitioner was intercepted by the Customs officials and the detained jewellery was seized. Further, on 8th August, 2024 the appraisement of detained jewellery was conducted. 4. Thereafter, the Petitioner is stated to have visited the Customs Department on 6th May, 2024 and 8th August, 2024 seeking release of the detained jewellery. However, the same was not released. Further, it is stated that no Show Cause Notice has been issued till date. 5. It is....

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..... The relevant portion of the same is as under: "It is humbly requested that said detained goods may please be RELEASED. I regret my mistake of opting for Green Channel and further request you to please take a lenient view in the matter. I undertake that my case may be decided on merit and as such I do not want any written Show Cause Notice and Personal Hearing in the matter. An oral Show Cause Notice has been received." 8. However, the Customs Department, despite the above waiver, had issued a notice for personal hearing dated 29th May, 2025, fixing certain dates for hearing the Petitioner. 9. The Court has heard the parties and perused the documents placed on record including the short affidavit on behalf of the Department.....

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.... (c) is given a reasonable opportunity of being heard in the matter: Provided that the notice referred to in clause (a) and the representation referred 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 i....