2025 (3) TMI 980

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..... IGH COURT], waiver of show cause notice and waiver of personal hearing in standard format is contrary to law. It appears to the Court that even in the present case it is a standard form waiver. Under these circumstances, the order in original cannot be sustained and the same is accordingly quashed. The gold Kada be released, however, subject to payment of storage charges - Let the Petitioner approach the Customs Department for release of said Kada. Conclusion - The gold Kada is ordered to be released to the Petitioner, subject to payment of storage charges, as the confiscation could not be sustained. Peition disposed off.
JUSTICE PRATHIBA M. SINGH AND JUSTICE RAJNEESH KUMAR GUPTA For the Petitioner Through: Mr. Ravi Rathore and Ms. .....

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..... nal hearing. The Order-in-Original has already been passed on 30th January, 2025 directing absolute confiscation of the gold kada. Paragraph 8 of the Order-in-original is relevant in respect to the said waiver and the same is extracted herein below: "8. I have carefully gone through the facts of the case and considered the submissions/admissions made by the Passenger in his statement dated 12.03.2024 and also in his request letter dated 12.03.2024. The Pax has requested for waiver of Show Cause Notice and personal hearing in his said statement and also in his said request letter and after accepting his request, I proceed to adjudicate the case." 7. Ld. Counsel for the Petitioner further submits that the Petitioner never received the Ord .....

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..... rty Five Thousand Only) on the Pax Mr. Saikiran Goud Tirupathi under section 112(a) and 112 (b) of the Customs Act, 1962." 10. This Court is of the opinion that following the decision in Mr. Makhinder Chopra v. Commissioner of Customs 2025: DHC:1162-DB decided on 19th February 2025, waiver of show cause notice and waiver of personal hearing in standard format is contrary to law. Relevant portion of the said judgment is extracted below: "34. Since, the Court has made clear that the practice of making tourists sign undertaking in a standard form waiving the show cause notice and personal hearing is contrary to the provisions of Section 124 of the Act, hereinafter, the Customs Department is directed to discontinue the said practice. The Cu .....

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