9911796707
TMI Blog2025 (2) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... detention of the subject goods is itself liable to be set aside due to non-issuance of show cause notice, and the goods are accordingly directed to be released to the Petitioner within a period of two weeks.
Conclusion - Detention is liable to be set aside due to non-issuance of show cause notice.
Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024. In addition, the ld. SSC has handed over the appraisement report as per which the watch has been valued at ₹30,29,400/-. It is also submitted that the Department is in the process of passing the final order in this matter. 6. It is noted that this is another case where the Department is relying upon the standard form undertaking signed by the Petitioner waiving the show cause notice and personal hearing. Clearly, the Department had the email address and the mobile number of the Petitioner. Thus, after not receiving a reply to the email dated 20th February, 2024, the Department could have issued a proper show cause notice within the time prescribed as per law. None of this was done. No hearing was also granted. 7. Under such ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act would have to be a conscious wavier and an informed wavier. 15. A perusal of Section 124 of the Act would show that even after an oral show cause notice is given, the authority has the discretion to issue supplementary notice under circumstances which may be prescribed. For ready reference, Section 124 of the Act is set out below:- "124. Issue of show cause notice before confiscation of goods, etc.-No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in [writing with the prior approval of the officer of Customs not below the rank of [an Assistant Commissioner of Customs], informing] him of the grounds on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven 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 deemed to have not been issued and thus the detention itself would be contrary to law. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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