{"id":5123,"date":"2025-07-30T17:55:46","date_gmt":"2025-07-30T12:25:46","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5123"},"modified":"2025-07-30T17:55:46","modified_gmt":"2025-07-30T12:25:46","slug":"scn-waiver-via-pre-printed-form-invalid-for-confiscation-delhi-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/scn-waiver-via-pre-printed-form-invalid-for-confiscation-delhi-hc","title":{"rendered":"SCN Waiver via Pre-Printed Form Invalid for Confiscation | Delhi HC"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000401574\/confiscation-of-goods-by-recording-that-noticee-signed-standard-pre-printed-form-for-scn-waiver-is-untenable\"><span class=\"TextRun SCXW65930697 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW65930697 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Asmin Versus Commissioner of Customs<\/span><span class=\"NormalTextRun SCXW65930697 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 32 Centax 339 (Del.)<\/span><\/span><span class=\"EOP SCXW65930697 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000086556\">PRATHIBA M. SINGH\u00a0<\/span><\/strong>and<strong>\u00a0<span id=\"111170000000156704\">Rajneesh Kumar Gupta<\/span>, JJ.<\/strong><\/div>\n<\/li>\n<li><strong>S\/Shri Aditya Raj, Pratham Diwakar, Pravej Hasan, Ashish Panday, Ajay Singh and Akshat Raghuvanshi<\/strong>, Advs., for the Petitioner.<\/li>\n<li><strong>Ms. Anushree Narain, SSC with Shri Ankit Kumar<\/strong>, Adv., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">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.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><em><span class=\"TextRun SCXW255089155 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW255089155 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">High Court\u00a0 <\/span><\/span>Held<\/em><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/h2>\n<p><span class=\"TextRun SCXW180013060 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW180013060 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The<\/span><span class=\"NormalTextRun SCXW180013060 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> Delhi<\/span><span class=\"NormalTextRun SCXW180013060 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> 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<\/span><span class=\"NormalTextRun SCXW180013060 BCX0\" data-ccp-parastyle=\"Body-All Documents\">% <\/span><span class=\"NormalTextRun SCXW180013060 BCX0\" data-ccp-parastyle=\"Body-All Documents\">of warehousing or storage charges.<\/span><\/span><span class=\"EOP SCXW180013060 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Case Cited<\/em><\/h2>\n<div class=\"text\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(392)%20E.L.T.%20429%20(Del.)&amp;itemType=AP\">Amit Kumar v. Commissioner<\/a> \u2014\u00a0<a id=\"anchor_51303.542444154984\"><\/a>2025 (392) E.L.T. 429 (Del.)\u00a0=\u00a0<a id=\"anchor_57413.83892278278\"><\/a>(2025) 28 Centax 134 (Del.)\u00a0\u2014\u00a0<i>Relied on<\/i>\u00a0[Paras 10, 11]<\/li>\n<li>\u00a0<a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025:DHC:1162-DB&amp;itemType=AP\">Makhinder Chopra v. Commissioner<\/a> \u2014 2025:DHC:1162-DB\u2014 <i>Relied on<\/i>\u00a0[Paras 10, 11]<\/li>\n<\/ul>\n<\/div>\n<div id=\"BKM\" class=\"casereffered\"><\/div>\n<p>&nbsp;<\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Asmin Versus Commissioner of Customs (2025) 32 Centax 339 (Del.)\u00a0&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5148,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5123","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SCN Waiver via Pre-Printed Form Invalid for Confiscation | Delhi HC - Centax-Blogs<\/title>\n<meta name=\"description\" content=\"Delhi HC held confiscation of goods without proper SCN is invalid; 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