Delhi High Court - Orders
Gulnaz vs The Commissioner Of Customs & Ors on 8 October, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~9
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13547/2025
GULNAZ .....Petitioner
Through: Mr. Ather Ansari and Mr. Mobin
Akhtar, Advs.
versus
THE COMMISSIONER OF CUSTOMS & ORS. .....Respondents
Through: Mr. Vishal Chadha, SSC with Mr.
Chandan Kumar, Adv.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 08.10.2025
1. This hearing has been done through hybrid mode.
2. The present petition has been filed challenging the continued detention of the seized gold items being one gold chain weighing 116 grams seized by the Customs Department on 5th January, 2023.
3. The brief facts of the case are that the Petitioner, an Indian passport holder, was travelling from Saudi Arabia to India on 5th January, 2023. Upon her arrival she was intercepted by the Customs Authorities at the Indira Gandhi International Airport, New Delhi and the gold items of the Petitioner were seized.
4. The Petitioner is aggrieved by the fact that till date no Show Cause Notice (hereinafter, 'SCN') has been issued and no personal hearing has also been granted to the Petitioner.
5. Mr. Chadha, ld. SSC submits that the Petitioner had waived the SCN and the personal hearing. In addition, it is pointed out by the ld. SSC that the W.P.(C) 13547/2025 Page 1 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/10/2025 at 23:30:41 invoice of the purchase of the gold chain is dated 28th December 2023 whereas the detention was in January, 2023, therefore, the invoice has also been fabricated.
6. Heard. Insofar as the waiver of the SCN and personal hearing is concerned, this Court has held repeatedly that standard pre-printed waivers of Show Cause Notice and personal hearing would not be valid in law as held in Amit Kumar v. The Commissioner of Customs, 2025:DHC:751- DB. The relevant portion of the said order reads 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 where travellers/tourists are made to run from pillar to post for seeking release of detained goods.
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19. This Court is of the opinion that the printed waiver of SCN and the printed statement made in the request for release of goods cannot be considered or deemed to be an W.P.(C) 13547/2025 Page 2 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/10/2025 at 23:30:41 oral SCN, in compliance with Section 124. The SCN in the present case is accordingly deemed to have not been issued and thus the detention itself would be contrary to law. The order passed in original without issuance of SCN and without hearing the Petitioner, is not sustainable in law. The Order-in-Original dated 29th November, 2024 is accordingly set-aside"
7. Insofar as the applicability of decision of the Supreme Court in Union of India &Anr. v. Jatin Ahuja, Civil Appeal No. 3489/2024 dated 11th September, 2025, the submission on behalf of the Petitioner is that the goods of the Petitioner would be liable to be unconditionally released. Ld. Counsel for the Petitioner has further submitted that the observations of the Division Bench of this Court in W.P. (C) 2952/2012 titled Jatin Ahuja v. Union of India &Ors., which was upheld by the Supreme Court in Union of India &Anr. v. Jatin Ahuja (Supra), are relevant. The said directions are set out below:
"13. In the light of the above discussion, the Petition has to succeed. It is declared that the effect of non issuance of show cause notice under Section 124 in this case, has resulted in the operation of Section 110(2) and the statutory dissolution of the seizure order made in the case of the Petitioner's car. The said vehicle - released provisionally and subject to conditions under Section 110-A - shall be deemed to have been unconditionally released. If the Maserati car has not been released, the same shall be released within two weeks and the superdarinama is hereby quashed. The writ petition is allowed in the above terms; no costs."
8. Accordingly, the question that has arisen after the decision of the Supreme Court in Union of India &Anr. v. Jatin Ahuja (Supra) would be whether the release of the goods is liable to be given to the Petitioner without W.P.(C) 13547/2025 Page 3 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/10/2025 at 23:30:41 payment of applicable Customs Duty or not, at the time of release of the goods.
9. Ld. Counsels for the parties wish to assist the Court in this regard. Accordingly, let them file written submissions in respect thereof along with the judgments they wish to rely upon by the next date of hearing.
10. List on 25th November, 2025.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
OCTOBER 8, 2025/ssc/ck W.P.(C) 13547/2025 Page 4 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/10/2025 at 23:30:41