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Informative

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

Update / Judgement Date

21 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

The Delhi High Court granted relief to a traveler by quashing a customs order due to an invalid waiver of the Show Cause Notice (SCN). The court emphasized the mandatory nature of issuing a valid SCN before passing any adverse order in customs proceedings, ensuring adherence to principles of natural justice. The invalid waiver rendered the subsequent customs order legally unsustainable, highlighting the importance of procedural compliance by customs authorities.