The customs authorities must issue a show cause notice and provide a personal hearing prior to confiscating goods, failing which the detention is contrary to the law.

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, seeking release of the silver polished gold chain weighing 176 grams (hereinafter, ‘detained jewellery’), seized by the Customs Department vide Detention Receipt dated 26th October

2023.

3. On the last date of hearing i.e., 23rd May, 2025, the Court had noticed that in the present case, the detention of the detained jewellery has been challenged, however the Petitioner’s credential and passport details etc., were not on record. Accordingly, the Court had directed the Petitioner to place the same on record by the next date of hearing.

4. Further, the Court had also directed Mr. Harpreet Singh, ld. Senior Signature Not Verified Digitally Signed W.P.(C) 7078/2025 Page 1 of 7 Standing Counsel to seek instructions in the matter as to whether the Order-

in-Original has been passed.

5. The Petitioner has placed on record his passport and residency card. The Petitioner holds an Indian passport, however, he is a resident of Bahrain. 6. The case of the Petitioner is that he was travelling from Bahrain to India on 26th October, 2023, and upon his arrival at the Indira Gandhi International Airport, New Delhi, he was intercepted by the Customs Department. The Petitioner is stated to have been wearing the detained jewellery which was seized by the Customs Department. The Petitioner is also stated to have given his statement under Section 108 of the Customs Act, 1962 (hereinafter “the Act”).

7. It is stated that till date no show cause notice has been issued and no personal hearing has been granted to the Petitioner. The Petitioner is also willing to give an undertaking that he would re-export the detained jewellery.

The detained jewellery has not yet been appraised.

8. On behalf of the Customs Department Mr. Harpreet Singh, ld. SSC, submits that the Petitioner is stated to have signed a standard waiver in the form of a statement which has been recorded under Section 108 of the Act.

9. Heard the ld. Counsels for the parties. The Court has also perused the documents placed on record.

10. It is noted that no show cause notice has been issued in this case as the Customs Department is relying on the standard pre-printed waiver that was obtained from the Petitioner. The validity of such pre-printed waiver of SCN and personal hearing has been considered by this Court in various matters, including in Amit Kumar v. The Commissioner of Customs, 2025:DHC:751- DB and Mr Makhinder Chopra vs Commissioner of Customs New Delhi, Signature Not Verified Digitally Signed W.P.(C) 7078/2025 Page 2 of 7

2025:DHC:1162-DB. The operative portion of the judgement in Amit Kumar (supra) is as under:

“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 been served in this manner as is being alleged by the Department. If an oral SCN waiver has to be agreed to by the person concerned, the same ought to be in the form of a proper declaration, consciously signed by the person concerned. Even then, an opportunity of hearing ought to be afforded, inasmuch as, the person concerned cannot be condemned unheard in these matters. Printed waivers of this nature would fundamentally violate rights of persons who are affected. Natural justice is not merely lip-service. It has to be given effect and complied with in letter and spirit.

17. The three-pronged waiver which the form contains is not even 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