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TMI Blog2025 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... rief background of the present case is that the Petitioner and his wife were intercepted at Terminal-3, IGI Airport, New Delhi upon arrival on 14th October, 2023 from Bangkok. The couple is stated to have been wearing two gold kadas and two gold chains, all of which were detained vide Detention Receipt No. DR/INDEL4/14.10.2023/002858. 4. According to the Petitioner, after the detention of the said items, no show cause notice was issued on the ground that he had waived his right to show cause notice by signing a pre-printed standard proforma. Thereafter, the impugned Order-in-Original was passed on 16th January, 2024 as per which, the Petitioner was given the option of redeeming the goods on payment of fine of Rs. 1,20,000/- and was imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow Cause Notice has been agreed to, * waiver of personal hearing has been agreed to and * it has also been recorded that an oral SCN has been received. Such signing of the standard form would not be in compliance with the principles of natural justice, inasmuch as, the waiver under Section 124 of the Act would have to be a conscious wavier and an informed wavier. *********** *********** *********** 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, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice and afford a hearing to the Petitioner. The time prescribed under Section 110 of The Customs Act, 1962, is a period of six months and subject to complying with the formalities, a further extension for a period of six months can be taken by the Department for issuing the show cause notice. In this case, the one year period itself has elapsed, thus no show cause notice can be issued. The detention is therefore impermissible. 10. On the last date, ld. Counsel for the Respondent wanted to seek instructions in the matter. He submits that the Customs Department intends to file a review before the Revisional Authority. 11. In the opinion of this Court, this is a case where the Petitioner has already been given the option of redeeming the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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