Aman Verma Vs Commissioner of Customs (Delhi High Court)
The Delhi High Court has directed the Customs Department to release a 100-gram gold kada (bangle) that was detained from an Indian citizen, Aman Verma, who arrived at the Indira Gandhi International Airport from Dubai. The court’s decision was based on a fundamental procedural flaw: the Customs Department’s reliance on a pre-printed, standard form where the individual had allegedly waived his right to a written Show Cause Notice (SCN) and a personal hearing.
The case dates back to March 19, 2024, when Mr. Verma was intercepted by customs officials and his gold kada was seized. Following the seizure, Mr. Verma visited the Customs Department on two occasions, seeking the release of his detained jewelry, but no action was taken. According to the law, specifically Section 110 read with Section 124 of the Customs Act, 1962, a Show Cause Notice must be issued within six months of a seizure, a period that can be extended for another six months. In this instance, no formal SCN had been issued to Mr. Verma.
During the court proceedings, the Customs Department submitted an affidavit relying on a pre-printed waiver form signed by Mr. Verma on the day of his interception. This form contained a statement requesting leniency and a pre-printed declaration: “I undertake that my case may be decided on merit and as such I do not want any written Show Cause Notice and Personal Hearing in the matter. An oral Show Cause Notice has been received.”
