2025 (9) TMI 268

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....s, collectively weighing 200 grams (hereinafter, 'gold items') seized by the Customs Department vide detention receipt no. DR/INDEL4/29.02.2024/003905 dated 29th February, 2024. 3. The Petitioner, who is a resident of Dwarka, Delhi, was travelling with her husband and infant child from Dubai on 29th February, 2024. She was wearing two gold items, i.e., one gold chain and two gold bangles. Upon arrival at the Indira Gandhi International Airport, New Delhi, the Petitioner was intercepted by the concerned officials of the Customs Department and the said gold items were seized by the Customs Department after issuing a detention receipt. 4. Ld. Counsel for the Petitioner submits that the Petitioner was forced to sign a waiver of Show Cause....

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....s of issue of this order under Section 125(3) of Customs Act, 1962. The redemption is to be allowed after the completion of legal formalities in 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; (v) I also impose a penalty of Rs. 1,65,000/- (Rupees One Lakh sixty-five thousand Only) on the Pax Ms Priyanka Sehgal under section 112 (a) and 112(b) of the Customs Act, 1962." 5. As per the above Order-in-Original, the Petitioner has been gra....

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....he relevant portion of the said order reads as under: "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 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....