Legal principle

A pre-printed waiver cannot by itself substitute for the statutory notice under Section 124, but a writ court will refuse release of detained goods where the alleged non-compliance rests on disputed factual assertions contradicted by the petitioner's own contemporaneous signed admissions acknowledging an oral SCN.

Court decision

The Court dismissed the writ petition, holding that the petitioner had failed to establish an undisputed case of statutory violation warranting a mandamus for release of the gold bars, since his claim rested on disputed factual assertions contradicted by his own contemporaneous signed documents. The Court clarified that it had not adjudicated his ultimate liability to confiscation or penalty and that his remedies before the competent authority or other appropriate forum remained open.

Facts

An Indian passenger arrived at IGI Airport, New Delhi from Medina on Flight SV 758 on 10.04.2023 and was found in possession of two gold bars weighing 233 grams (995 purity), which were detained vide Detention Receipt No. 001633 dated 10.04.2023. A statement under Section 108 was recorded the same day in which he admitted crossing the Green Channel without declaring the dutiable gold and stated he did not require a Show Cause Notice or personal hearing. By a written request dated 08.05.2023 he sought release, regretted his non-declaration, and expressly recorded that an oral SCN had been received and that he did not want a written SCN or personal hearing. It is undisputed that no written Show Cause Notice was issued, and the goods remained detained, prompting the petition for unconditional release free of detention or warehousing charges.

Key provisions

• Section 124, Customs Act, 1962 — Issue of show cause notice before confiscation of goods etc
• Section 110, Customs Act, 1962 — Seizure of goods, documents and things