9911796707
TMI Blog2025 (2) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... the wrist watch detained vide Detention Receipt No.05869 dated 17th October, 2023 (Old DR No.2876 dated 16th October, 2023). 3. The brief facts are that the Petitioner is an Indian passport holder, but is a permanent resident of Hong Kong. The Hong Kong permanent identity card has been attached with the petition. The Petitioner had arrived in India at IGI, Airport, New Delhi from Hong Kong on 16th October, 2023. The Petitioner was intercepted by the Customs Department at the airport and after a search of his possessions, the Petitioner's Rolex wrist watch was seized. 4. It is the case of the Petitioner that at the time of detention on 16th October, 2023, a form for appraisal and assessment was signed by the Petitioner. Thereafter, an unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l waiver of show cause notice and personal hearing in a standard form would not be in accordance with law. The observations in the said judgement are set out below: "12. The Court has considered the matter. The main plank of the Respondent's submission is on the basis of the Standard Printed Form which is titled Green Channel Violation (Request for Release of Detained Goods) which has been extracted hereinabove. 13. A perusal of the above would show that in Printed Form, the following has been included:- "It is humbly requested that said detained goods may please be RELEASED. I regret my mistake of opting for Green Channel and further request you to please take a lenient view in the matter. I undertake that my case may be decided on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given 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.]" 16. A perusal of Section 124 of the Act along with the alleged waiver which is relied upon would show that the oral SCN cannot be deemed to have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. The Order-in-Original dated 29th November, 2024 is accordingly set-aside." 8. Though the Petitioner ought to have disclosed the fact that he had submitted the documents in response to email dated 20th February, 2024, in a belated manner, however, the fact that show cause notice was not issued in this case cannot be ignored by the Court. 9. Following the decision in Amit Kumar (supra) the 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. 10. The Petitioner shall visit the concerned warehouse personally to obtain the release of the goods. Whatever charges for storage would be paya ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
