Delhi High Court: Forced Waiver of Show Cause Notice Before Confiscation is Unlawful
Last Updated on February 24, 2025 by Athi Venkatesh
The Delhi High Court ruled that forcing travelers to waive show cause notices before confiscation under Section 124 of the Customs Act is unlawful. It ordered the release of a seized Rolex watch worth ₹30.29 lakh.
The Delhi High Court has ruled that authorities cannot force travelers to waive their right to a show cause notice before confiscating goods under Section 124 of the Customs Act, 1962. A division bench of Justices Prathiba M. Singh and Dharmesh Sharma granted relief to a Hong Kong resident whose Rolex watch worth ₹30,29,400 was confiscated at the Delhi airport.
Customs officials had made the petitioner sign a standard form waiving his right to a show cause notice and a personal hearing. The court found this practice unlawful. It observed that the department had the petitioner’s contact details but failed to issue a proper show cause notice or provide a hearing.
The court cited its recent ruling in Amit Kumar v. The Commissioner of Customs (2025), stating that waiving a show cause notice must be a conscious decision. Even then, the affected party must be given a chance to be heard. Printed waivers, the court said, violate fundamental rights.
Since no show cause notice was issued, the court ruled the detention of the watch unlawful. It ordered the Customs Department to release the petitioner’s watch within two weeks.
Case Title: Mohamed Shamiuddeen v. Commissioner Of Customs & Ors.
Case No.: W.P.(C) 2030/2025
