Release of seized jewellery by Custom authorities upon payment as pre-filled SCN waiver form was not legally valid

Laxmi Chauhan Vs Commissioner of Customs Airport And General & Anr. (Delhi High Court) Conclusion: A waiver of the Show Cause Notice could not be done on the basis of a pre filled form and the same being used as a basis for not issuing a Show Cause Notice or not affording a personal hearing, was not permissible. The Court ordered the release of seized jewellery upon payment, despite an earlier confiscation order by Customs authorities. Held: Assessee had approached the Court after her jewellery comprising one gold chain and two gold bangles weighing around 200 grams was detained by Customs...