Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesDelhi High Court Quashes Customs Order Confiscating Shawls, Branded Apparel, Liquor For...

Delhi High Court Quashes Customs Order Confiscating Shawls, Branded Apparel, Liquor For Lack Of SCN 

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has quashed the customs confiscation order passed without show cause notice (SCN).

The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has observed that the order passed in original without issuance of SCN and without hearing the Petitioner, is not sustainable in law. 

The petition was filed by Javed Alam under Article 226 of the Constitution of India, seeking release of the goods seized by the Respondent-Commissioner of Customs.

The Petitioner is an Indian citizen who was travelling from Dubai. According to the Petitioner, there was a wedding in the family for which he purchased various gift items in Dubai and he passed through the Red Channel at the IGI Airport, New Delhi when he arrived on the intervening night of 19/ 20 September, 2024. 

The list of the goods seized were 3 pieces of branded mufflers, 13 pieces of Pashmina / Shahtoosh Shawls, 44 pieces of branded clothes, and 2 Johnnie Walker Blue label bottles.

The petitioner submitted that despite him having gone to the Channel, he was made to wait for more than six hours and instead of asking him to pay the duty, the goods of the Petitioner were detained. The Petitioner also claims that a statement under Section 108 of the Customs Act, 1962 was recorded forcefully by the Customs Department.

The first and second appraisal of the goods has been done. The Order- in-Original dated 15th January 2025 has been passed by which the free allowances are rejected and absolute confiscation of all the goods has been directed. Further, a penalty of Rs.1,60,000 is imposed upon the Petitioner.

The case of the Petitioner is that no Show Cause Notice (SCN) was served upon the Petitioner and no personal hearing was granted. 

The court held that since the Petitioner is willing to pay the customs duty, the customs duty shall be determined and the order shall be passed by the Adjudicating Authority in accordance with law within a period of two months after the hearing.

Case Details

Case Title: Javed Alam Versus Commissioner of Customs

Case No.: W.P.(C) 4538/2025

Date: 09/04/2025

Counsel For Petitioner: Richa Kumari

Counsel For Respondent: Aditya Singla

Read More: GSTN Issues Advisory On Reporting Values In Table 3.2 of GSTR-3B

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : 16 SEPTEMBER, 2026

Here’s the Tax Law Daily Bulletin for  September 16, 2026.GSTGST REVOCATION ORDER QUASHED AFTER...

CBIC Circulars Not Binding On GSTAT; Inverted Duty Refund Available Where Inputs And Finished Goods Are Distinct: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has upheld a refund...

Money Received by Intermediary Not Enough to Prove Public Servant Accepted Bribe: Supreme Court Acquits RPF Officer

The Supreme Court has acquitted a former Divisional Security Commissioner of the Railway Protection...

Loan Recovery Can’t Become “Instrument of Oppression”: Supreme Court Awards Rs.10 Lakh Compensation for Midnight Repossession of Truck

The Supreme Court has strongly deprecated the forcible repossession of a borrower’s truck by...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 16 SEPTEMBER, 2026

Here’s the Tax Law Daily Bulletin for  September 16, 2026.GSTGST REVOCATION ORDER QUASHED AFTER...

CBIC Circulars Not Binding On GSTAT; Inverted Duty Refund Available Where Inputs And Finished Goods Are Distinct: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has upheld a refund...

Money Received by Intermediary Not Enough to Prove Public Servant Accepted Bribe: Supreme Court Acquits RPF Officer

The Supreme Court has acquitted a former Divisional Security Commissioner of the Railway Protection...