Legal principle

The test is whether the noticee had a real chance to know and answer the case, not whether a document called a show cause notice was served. An importer who expressly waives the notice and participates cannot later attack the order in a writ on that ground and must appeal.

Court decision

The Delhi High Court refused to use its writ jurisdiction and sent the importer to its remedy of appeal before CESTAT. It did not comment on the merits. It also declined to order provisional release of goods detained since 26.12.2025, because that issue was pending in another writ, W.P.(C) 5590/2026, and interim relief could be sought before CESTAT.

Facts

Campus Component Pvt Ltd imported Wi-Fi, Bluetooth and Bluetooth LE MCU modules through courier between 29.07.2022 and 07.12.2025. DHL Express India filed the courier bills of entry classifying them under CTH 85176290 and claiming Serial No. 20 of Notification No. 57/2017-Customs, paying 10% basic customs duty instead of 20%. After intelligence, the goods were examined and seized on 26.12.2025 under Section 110. The company's Director gave statements under Section 108 and expressly waived the show cause notice (the written notice setting out the case). An Order-in-Original dated 31.07.2026 was passed without a formal notice. The company filed a writ in the Delhi High Court, skipping the appeal to CESTAT.

Key provisions

• Section 124, Customs Act, 1962 — Issue of show cause notice before confiscation of goods etc