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Customs Cannot Seek SCN or Hearing Waivers During Appraisement: Delhi HC

Case Law Details

TaxGuru Citation
2025 taxguru.in 12247
Case Name
Javed Ali Gouse Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Javed Ali Gouse Vs Commissioner of Customs (Delhi High Court)

The Delhi High Court heard the matter through hybrid mode, advancing the listing as 25 November 2025 had been declared a holiday by notification. The petitioner filed a writ petition under Article 226 seeking release of his 58-gram gold chain seized by the Customs Department at the Indira Gandhi International Airport on 19 February 2024, as recorded in the detention receipt. According to the petitioner, he travelled from Saudi Arabia to Delhi on the same day and was intercepted at the airport, following which the gold chain was seized. He contended that no Show Cause Notice (SCN) had been issued to him and no personal hearing had been granted, and therefore sought release of the seized goods relying on a Supreme Court decision.

The Standing Counsel for Customs submitted that the petitioner’s counsel had waived the personal hearing and received an oral SCN. A copy of the undertaking allegedly given by counsel was produced, along with a Special Power of Attorney authorising two advocates to act on behalf of the petitioner, which had not been filed with the petition. It was also stated that a personal hearing notice had been served, offering three hearing dates in August 2025, but none were attended.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,505

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