Delhi HC grants Relief to Traveler, Quashes Customs Order Over Invalid SCN Waiver [Read Order]

The Delhi High Court held that the oral Show Cause Notice (SCN) waiver signed by a person must be a proper, conscious, and informed declaration.
Traveler - relief - Delhi HC - TAXSCAN

In a recent case, the Delhi High Court set aside a customs order that detained goods, holding that if an oral SCN waiver has to be agreed to by the person concerned, the same ought to be in the form of a proper declaration, consciously signed by the person concerned. The petitioner, Javed Alam, an…

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