AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1489
X X X X Extracts X X X X
X X X X Extracts X X X X
....3. A brief background of the Petitioner's case is that, the Petitioner is an Indian passport holder bearing No. Z6929990 and had travelled to India on 18th June, 2024. Upon arrival at the Terminal-3, Indira Gandhi International Airport, New Delhi, the Petitioner was intercepted by the concerned officials of the Customs Department and the gold chain of the Petitioner was detained by the Customs Department. 4. The Petitioner's case is that no Show Cause Notice (hereinafter, 'SCN') has been issued to the Petitioner by the Customs Department 5. On the last date of hearing i.e., 8th December, 2025, this Court directed the Customs Department to produce the gold chain of the Petitioner before the Court. The same has been produced today in a ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....it. 17. The three-pronged waiver which the form contains is not even decipherable or comprehensible to the common man. Apart from agreeing as per the said form that the oral SCN has been served, the person affected has also waived a right for personal hearing. Such a form in fact shocks the conscience of the Court, that too in cases of the present nature where travellers/tourists are made to run from pillar to post for seeking release of detained goods. [...] 19. This Court is of the opinion that the printed waiver of SCN and the printed statement made in the request for release of goods cannot be considered or deemed to be an oral SCN, in compliance with Section 124. The SCN in the present case is accordingly dee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en 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." 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....einafter, the Customs Department is directed to discontinue the said practice. The Customs Department is expected to follow the principles of natural justice in each case where goods are confiscated in terms of Section 124 of the Act." 11. More recently, the Supreme Court in the decision in Union of India & Anr. v. Jatin Ahuja, Civil Appeal No. 3489/2024 held that without a SCN under Section 110 of the Customs Act, 1962, the goods of the Petitioner would be liable to be released. The relevant observation in Union of India & Anr. v. Jatin Ahuja (Supra) stated as under: "17. It is difficult for us also to subscribe to the views expressed by the Bombay High Court in Jayant Hansraj Shah's case (supra). We are of the view that the on....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ized before the expiry of the period so specified. The proviso therefore contemplates that the period of six months mentioned in sub-section (2) of section 110 of the said Act can be extended by the higher authority for a further period not exceeding six months, for reasons to be recorded in writing. The proviso also requires the higher authority to inform this to the person from whom such goods were seized before the expiry of the period of six months mentioned in sub-section (2) of section 110. We find that in respect of the seized car, there is neither any notice under clause (a) of section 124 issued to the respondent within six months of the seizure nor the period of six months ever came to be extended for a further period of six month....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion of India & Anr. v. Jatin Ahuja (Supra), at least a personal hearing notice ought to have been given by the Customs Department and an order ought to have been passed in accordance with law. 14. The Petitioner shall appear before the Customs Department on 8th January, 2026 in person or through an Authorised Representative, in which case, a proper email from the Petitioner or some form of communication to be sent to the Customs Department that the Petitioner has authorised the concerned Authorised Representative to appear on behalf of the Petitioner. The Petitioner shall join virtually for verification of identity. 15. The gold chain of the Petitioner shall be released by the Customs Department subject to payment of applicable Custom....