TaxTMI 
TaxTMI 
2026 (9) TMI 216
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....ideration in the present Petition is whether this Court, in exercise of its writ jurisdiction under Articles 226 and 227 of the Constitution of India, ought to examine the Petitioner's challenge to the Order-in-Original dated 15.04.2024, when the said order is amenable to challenge before the statutory appellate authorities under the Customs Act, 1962 ['the Act']. 2. Through the present Petition, the Petitioner seeks, inter alia, quashing of the Order-in-Original dated 15.04.2024 whereby the gold bar weighing 117 grams, which had been detained by the Customs Authorities, was absolutely confiscated. The Petitioner also seeks release of the said gold bar and waiver of the detention/warehouse charges. FACTUAL MATRIX 3. In order to....
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....er 9.1. Learned counsel for the Petitioner submitted that no valid Show Cause Notice was issued to the Petitioner prior to the confiscation of the gold bar. It is contended that the document relied upon by the Respondent as a statement under Section 108 of the Act cannot be treated as a valid statement recorded in accordance with law. It was further contended that the Petitioner was made to sign documents without being informed of their contents and that the alleged waiver of the Show Cause Notice and personal hearing cannot dispense with the mandatory requirements of Section 124. 9.2. Reliance was placed upon the judgment of this Court in Ms. Shubhangi Gupta v. Commissioner of Customs & Ors., W.P.(C) 10772/2024, decided on 04.11.2024....
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....erefore, is no longer confined to a mere apprehension of coercive action or continued detention of the goods without commencement or conclusion of adjudication proceedings. The adjudication proceedings have culminated in a reasoned order, whereby the goods in question have been ordered to be confiscated. 13. The Act provides a statutory appellate mechanism against an order passed by the adjudicating authority. Consequently, the Petitioner has an efficacious statutory remedy available to him for assailing the Order-in-Original, including on questions relating to the legality of the confiscation, compliance with the requirements of Section 124, appreciation of the statement allegedly recorded under Section 108 of the Act, and the other fac....
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....ere concluded; and whether the Petitioner's statement and subsequent communication constituted a conscious relinquishment of the opportunity of personal hearing. 17. These questions cannot be divorced from the factual record of the adjudication proceedings. In particular, the rival contentions regarding the circumstances in which the statement was recorded and the precise nature of the communication made to the Petitioner would require examination of the contemporaneous record. Such an exercise is more appropriately undertaken in the statutory appellate proceedings, where the entire adjudication record would be available for consideration. 18. This Court is, therefore, of the view that the present case does not warrant exercise of the....