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Customs’ Oral SCN Waiver Cannot Justify Detention of Imported Goods: Delhi HC

Case Law Details

TaxGuru Citation
2025 taxguru.in 11846
Case Name
Pavneet Oberoi Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Pavneet Oberoi Vs Commissioner of Customs (Delhi High Court)

The Delhi High Court heard a writ petition filed by Pavneet Oberoi under Article 226 of the Constitution of India, challenging the detention of her gold chain weighing 54 grams by the Customs Department at Indira Gandhi International Airport, New Delhi. The gold chain was detained on 16th April 2025, when the petitioner arrived in India from Dubai. She is an Indian passport holder residing in Dubai and had purchased the gold chain in June 2024 from Malabar Gold & Diamonds in Dubai. The petitioner submitted that the gold chain was a personal effect.

The Customs Department, through its counsel, admitted that no Show Cause Notice (SCN) had been formally issued to the petitioner following the detention of her goods. The Department claimed that the petitioner had orally waived her right to an SCN and personal hearing under Section 108 of the Customs Act, 1962. Despite this claimed waiver, a personal hearing notice was issued on 16th October 2025 with multiple proposed hearing dates. The writ petition was filed on 23rd October 2025, and the Court took cognizance of the case. The petitioner also expressed willingness to re-export the gold chain.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,146

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