A printed waiver of a Show Cause Notice does not satisfy the requirement for a conscious and informed waiver, violating principles of natural justice.

JUDGMENT :

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The Petitioner has filed the present writ petition under Article 226 of the Constitution seeking release of the detained goods under Section 110 (2) of the Customs Act, 1962 (hereinafter ‘Act’), on the ground that no Show Cause Notice (hereinafter ‘SCN’) was issued. The prayer in the present petition also seeks direction to the Respondent-The Commissioner of Customs to pay storage charges to Central Warehousing Cooperation, IGI Airport.

3. It is the case of the Petitioner that the Show Cause Notice has not been issued within the period of 6 months from the date of appraisement of the said goods.

4. When the matter was listed on 11^th December 2024, the Customs Department informed the Court that the Order-in-Original has now been passed in the case. The said Order-in-Original dated 29^th November 2024 was then handed over to the ld. Counsel for the Petitioner and then brought on record.

5. The brief background of this case is that the Petitioner arrived from Dubai in Terminal-3, IGI Airport, New Delhi on 3^rd March, 2024. He was traveling with his wife and was crossing through Green Channel, when he was intercepted and the following goods were detained by the Customs Official:-

(i) One gold chain

(ii) One three layered gold chain with black beads and gold pendant

(iii) Four cut pieces of gold bar

(iv) Sony PS5 Play Station

(v) One Versace Ladies Cosmetic Set

(vi) Meta Quest-3 Gaming Device

(vii) Xerjoff-K Jabir Perfume

(viii) I PHONE 15 PRO 256 GB

6. The detention was effected on 3^rd March, 2024 and a detention receipt was issued bearing DR No.3927.

7. The Petitioner had made a request for release of detained goods on 20th March, 2024. A printed form of “Request for release of detained goods” was signed by the Petitioner. The said form is extracted below:

8. On 21st March, 2024, the appraisal of the gold was done, which included one gold chain, one three layered gold pendant chain with black beads and gold pendant and four cut pieces of gold bar along with a carton containing miscellaneous electronic items. Total of all the detained items was appraised at approximately Rs. 20 lacs. The break-up of the value is as under:

• Gold – Rs. 14,25,390/-

• Other Goods -Rs. 5,89,248/-.

9. The stand of the Petitioner is that no SCN was issued and no opportunity was accorded for even a hearing. Further, it is argued by learned Counsel that under Section 124 of the Act, the SCN has to be issued within a period of six months which was not done in the present case and therefore the goods are liable to be returned.

10. Mr. Naushad, ld. Counsel for the Respondent submits that the SCN could be even oral as per the first proviso to Section 124 of the Act. In the application for release of detained goods, the Petitioner has signed an undertaking that he does not want a written SCN or even a personal hearing.

11. It is further submitted that insofar as gold is concerned, the discretion vests with the authorities whether to release or not release the gold articles, insofar as the other articles are concerned, the same have been permitted to be redeemed by paying a sum of Rs. 85,000/-.

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 merit and as such I do not want any written Show Cause Notice and Personal Hearing in the matter. An oral SCN has been received.”

14. When a request for release of goods is being made by the person whose goods have been detained, the said person