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Customs SCN waivers on pre-printed forms do not constitute informed consent: Delhi HC

Case Law Details

Case Name
Kartik Sahdev Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Advertisement Kartik Sahdev Vs Commissioner of Customs (Delhi High Court) Delhi HC emphasized that waivers on pre-printed forms do not constitute informed consent, and personal hearing is mandatory. The Customs Department cannot detain bona fide baggage beyond statutory limits. Delhi High Court held that detention of personal gold jewelry without proper show cause notice and hearing violated principles of natural justice. The Petitioner may redeem the goods by paying the redemption fine and penalty. Overview of the Case The case of Kartik Sahdev v. Commissioner of Customs centers on the de...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,775

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