TaxTMI 
TaxTMI 
2026 (9) TMI 214
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....se its extraordinary jurisdiction under Article 226 of the Constitution to examine a challenge to the Order-in-Original dated 07.06.2023, whereby the gold bar weighing 116 grams seized from the Petitioner on 06.12.2020 was confiscated and penalty was imposed, when the Petitioner approached this Court only in 2025 after remaining inactive for several years and the said order is amenable to the statutory appellate remedy under Section 128 of the Customs Act, 1962 ['Act']. 2. Through the present Petition, the Petitioner seeks, inter alia, release of the gold bar weighing 116 grams seized from him on 06.12.2020 and consequential reliefs, while also challenging the adjudication proceedings culminating in the Order-in-Original dated 07.06.2023....
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....equently, the Customs authorities initiated proceedings in respect of the detained/seized goods. The Respondent has placed on record communications issued to the concerned passengers as well as a public notice issued by the Office of the Commissioner of Customs (Airport & General), IGI Airport, concerning disposal of detained/seized valuable goods lying in the warehouse and Disposal (Valuable) Godown at Terminal-3, IGI Airport. The said public notice called upon the concerned passengers to approach the Customs authorities within two weeks of its publication, failing which further process for disposal of the goods would be initiated. The Petitioner did not approach the Customs authorities pursuant to the said notice. 7. The adjudication p....
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....489/2024, decided on 11.09.2025, as also upon the judgment of this Court in Ms. Shubhangi Gupta v. Commissioner of Customs & Ors. Learned counsel also disputed the genuineness and legal character of the statement dated 06.12.2020 and contended that the same cannot constitute a valid waiver of the statutory requirement of a show cause notice or personal hearing. 10.2. It was further contended that the document relied upon by the Respondent as the Petitioner's statement under Section 108 of the Act was a pre-typed document which was not in the Petitioner's handwriting. It was contended that the Petitioner was made to sign documents without properly explaining their contents and that the CCTV footage would demonstrate the circumstances in w....
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....ion proceedings in respect of the said gold bar had already culminated in an Order-in-Original dated 07.06.2023, whereby the gold bar was ordered to be absolutely confiscated and penalty was imposed upon the Petitioner. 14. The grievance raised by the Petitioner is consequently not confined to the continued detention of the goods. The Petitioner also seeks to assail the adjudication culminating in the said Order-in-Original on the ground that no show cause notice under Section 124 of the Act was served upon him, that the statement dated 06.12.2020 could not constitute a valid waiver of the statutory requirement of notice or hearing, and that the findings recorded by the adjudicating authority are otherwise unsustainable. 15. The afore....
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....ioner's allegations regarding non-service of notice and denial of hearing would require examination of the adjudication record, including the statement relied upon by the Respondent and the subsequent communications/public notice. The delay of several years in approaching this Court, despite the Petitioner's admitted knowledge of the seizure of the gold bar, is an additional circumstance which weighs against exercise of the discretionary writ jurisdiction of this Court. 18. The judgments relied upon by the Petitioner, including Jatin Ahuja (supra) and Shubhangi Gupta (supra), do not require this Court to examine the concluded adjudication proceedings in the present writ petition, particularly when the Order-in-Original is amenable to sta....