Oral Waiver of SCN Invalid: Delhi High Court Orders Release of Detained Gold Chain

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Oral Waiver of SCN Invalid: Delhi High Court Orders Release of Detained Gold Chain

Indirect Taxes

Published on

24/11/2025

By Mariya Paliwala

Oral Waiver of SCN Invalid: Delhi High Court Orders Release of Detained Gold Chain

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The Delhi High Court has directed the Customs Department to release a 54-gram gold chain detained at IGI Airport, holding that an oral waiver of a Show Cause Notice (SCN) cannot justify continued seizure. The Bench of Justice Prathiba M. Singh and Justice Shail Jain observed that Once the goods are detained, it is mandatory…

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Mariya Paliwala https://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.

Oral Waiver of SCN Invalid: Delhi High Court Orders Release of Detained Gold Chain

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