Delhi HC Grants Relief To Foreigner Whose Rolex Watch Was Seized By Customs, Says Waiver Of Show Cause & Hearing In 'Standard Form' Not Lawful

The Delhi High Court has reiterated that authorities making a traveller waive show cause notice before confiscation of goods, etc. under Section 124 of the Customs Act 1962, on a mere proforma, is not lawful.A division bench of Justices Prathiba M. Singh and Dharmesh Sharma thus granted relief to a permanent resident of Hong Kong, whose Rolex wristwatch valued at ₹30,29,400/- was confiscated by the Customs Department at the airport.It observed, “This is another case where the Department is relying upon the standard form undertaking signed by the Petitioner waiving the show cause notice and personal hearing. Clearly, the Department had the email address and the mobile number of the Petitioner…the Department could have issued a proper show cause notice within the time prescribed as per law. None of this was done. No hearing was also granted.”It was the case of the Petitioner that at the time of detention, he was made to sign a form for appraisal and assessment. Thereafter, an undertaking was recorded in a standard format, making him waive the show cause notice and personal hearing.The High Court cited its recent decision in Amit Kumar v. The Commissioner of Customs (2025) whereby it was held that waiver of show cause notice and personal hearing in a standard form would not be in accordance with law. The High Court had said,“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. Even then, an opportunity of hearing ought to be afforded, inasmuch as, the person concerned cannot be condemned unheard in these matters. Printed waivers of this nature would fundamentally violate rights of persons who are affected.”Thus, noting that show cause notice was not issued in this case, the Court ruled that detention of the subject goods is itself liable to be set aside.It directed the Customs Department to release Petitioner's watch within a period of two weeks and disposed of the matter.Appearance: Md. Athar & Mr. S. Vijay Kant, Advs. for Petitioner; Mr. Gibran Naushad, Sr. Standing Counsel with Mr. Harsh Singhal, Adv. for RespondentsCase title: Mohamed Shamiuddeen v. Commissioner Of Customs & Ors.Citation: 2025 LiveLaw (Del) 220Case no.: W.P.(C) 2030/2025Click here to read order

Delhi HC Grants Relief To Foreigner Whose Rolex Watch Was Seized By Customs, Says Waiver Of Show Cause & Hearing In 'Standard Form' Not Lawful

Kapil Dhyani

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