Standard Form for Waiver of SCN and Personal Hearing Not a Substitute for Statutory Obligation: Delhi HC rules Seizure Without SCN Illegal [Read Order]
The High Court held that if detained goods are not returned promptly, individuals can and should challenge such actions in court
In a recent ruling, the Delhi High Court ordered the release of goods detained by customs authorities. The court cited a failure to issue a proper show cause notice as required under Section 124 of the Customs Act, 1962. The court also questioned customs’ reliance on a standard pre-signed waiver form. The case involved a…
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