TaxTMI 
TaxTMI 
2026 (10) TMI 485
X X X X Extracts X X X X
X X X X Extracts X X X X
....uance of appropriate writs, including certiorari, to quash the Order-in-Original dated 31.07.2026 along with the Corrigendum dated 31.07.2026 ['Impugned Order'], as well as the proceedings initiated by the Respondents under the Customs Act, 1962 ['Act of 1962'], on the ground of illegality. In addition, the Petitioner also seeks issuance of a writ in the nature of mandamus directing the Respondents to expeditiously release the goods covered under Courier Bill of Entry (CBE) No. CBEXIV_DEL_2025-2026_0712_10148 dated 07.12.2025 ['subject CBE']. FACTUAL BACKGROUND: 2. In order to comprehend the issues involved in the present case, relevant facts in brief are required to be noticed. 3. The Petitioner is, inter alia, engaged in the manu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of 20% on the said goods. 6. During the course of the investigation, the Petitioner furnished the catalogue of the goods on 19.12.2025. Thereafter, the Petitioner was issued summons dated 22.12.2025, calling upon it to furnish the requisite statement and information in relation to the imported goods and the duty liability thereon. Pursuant thereto, the detailed statement of Mr. Akhilesh Kumar, Director of the Petitioner-Company, was recorded on 26.12.2025. In the said statement, the Petitioner-Company expressly waived the requirement of issuance of an Show Cause Notice (SCN). 7. The goods in question were seized on 26.12.2025 in exercise of the powers conferred under Section 110 of the Act of 1962. Prior thereto, the representative of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ny such duty or interest is demanded, which is argued to be not adhered to in the present case. ANALYSIS: 12. The short question, which is arising in the present case, is whether the absence of a formal, written SCN vitiates the proceedings for want of jurisdiction, such that this Court should bypass the statutory appellate remedy in order to exercise its writ jurisdiction. 13. The first proviso to Section 124 of the Act of 1962, expressly permits the notice to be given orally, at the request of the person concerned. Similarly, Section 128(1)(a) of the Act of 1962, enables the Officer to serve Notice on the person chargeable with duty or interest. Read together, these provisions confirm that the touchstone for compliance is whether....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rement of an SCN. 17. Whereafter, the statement of the Authorized Representative of the Petitioner-Company was recorded for the second time on 02.02.2026, and the relevant portions of that statement have been extracted and considered in the Impugned Order itself. 18. Significantly, at no stage during the proceedings before the Commissioner did the Petitioner object to their continuation in the absence of a formal SCN. A party that expressly waives a procedural safeguard, participates fully in the proceedings that follow, and raises no objection at any stage, cannot ordinarily be permitted to resurrect that very objection for the first time in writ proceedings challenging the final order. To hold otherwise would allow a litigant to tre....