Case Details: Asmin Versus Commissioner of Customs (2025) 32 Centax 339 (Del.)
Judiciary and Counsel Details
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PRATHIBA M. SINGH and Rajneesh Kumar Gupta, JJ.
- S/Shri Aditya Raj, Pratham Diwakar, Pravej Hasan, Ashish Panday, Ajay Singh and Akshat Raghuvanshi, Advs., for the Petitioner.
- Ms. Anushree Narain, SSC with Shri Ankit Kumar, Adv., for the Respondent.
Facts of the Case
The Petitioner challenged an adjudication order directing absolute confiscation of detained jewellery and imposition of fine and penalty. The said order recorded that the noticee had signed a standard pre-printed form for waiver of show cause notice. It was recorded that the confiscation was effected without issuance of a separate show cause notice. The matter was accordingly placed before the Delhi High Court.
High Court Held
The Delhi High Court held that reliance on a pre-printed form for waiver of show cause notice was contrary to section 124 of the Customs Act, 1962. It was observed that continued detention and confiscation of the jewellery was untenable in the absence of a proper notice as required under law, and direction was issued for its release to the noticee. However, the noticee was found liable to penalty and 50% of warehousing or storage charges.
List of Case Cited
- Amit Kumar v. Commissioner — 2025 (392) E.L.T. 429 (Del.) = (2025) 28 Centax 134 (Del.) — Relied on [Paras 10, 11]
- Makhinder Chopra v. Commissioner — 2025:DHC:1162-DB— Relied on [Paras 10, 11]
