Mohd Arif Vs Commissioner of Customs (Delhi High Court)
Summary: The Delhi High Court considered whether it should exercise writ jurisdiction under Article 226 of the Constitution to examine an Order-in-Original passed by Customs authorities, where the order was appealable under Section 128 of the Customs Act, 1962 and the challenge was instituted nearly two years later. The petitioner sought quashing of an order directing absolute confiscation of two gold bars weighing 233 grams and valued at Rs.13,07,412/- under Sections 111(d), 111(j), 111(l) and 111(m), together with release of the gold and waiver of detention or warehouse charges.
The principal grievance concerned alleged non-compliance with the statutory requirements relating to Show Cause Notice and personal hearing. The petitioner disputed the evidentiary and voluntary character of his statement recorded under Section 108 and contended that no valid waiver of statutory safeguards was permissible. The Customs authorities relied upon the petitioner’s statement dated 17.02.2024 and subsequent written request dated 22.04.2024, which recorded that he did not require a written Show Cause Notice or personal hearing and that an oral Show Cause Notice had been received. The Court held that the record demonstrated the petitioner’s participation in the proceedings and contained a contemporaneous acknowledgment concerning the oral Show Cause Notice.
