2026-VIL-1006-DEL-CU
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CUSTOMS High Court Cases

Customs - Confiscation of foreign currency, Denial of opportunity of personal hearing before revisional authority, Principles of natural justice in adjudicatory proceedings - The Petitioners were intercepted at airport with foreign currency concealed in their persons. A show cause notice was issued proposing confiscation and penalty. The Adjudication Authority ordered confiscation and imposed penalty. The Petitioners preferred appeals before the Commissioner (Appeals) which were rejected vide common order. Thereafter the Petitioners filed revision applications before the revisional authority on the ground that no witness was allowed to be cross-examined during adjudication proceedings. The authority passed a revision order without according adequate opportunity of hearing to the Petitioners - Whether the Petitioners were denied principles of natural justice when the revisional authority passed the order without affording them adequate opportunity for personal hearing and without recording their submissions - HELD - The Petitioners were afforded not one but four separate opportunities of personal hearing between September 2024 and December 2024 before the revisional authority. On three occasions none appeared on behalf of the petitioners and adjournments having been sought and granted. When final opportunity was fixed the authority accommodated the Petitioners' preferences as to mode and timing ultimately fixing virtual hearing between 3:00 P.M. and 3:45 P.M. of which due intimation was sent well in advance on that very morning - The Petitioners' assertion that counsel connected at 3:45 P.M. but the authority failed to join remains an unsubstantiated averment and is contradicted by the personal hearing sheet which reflects that only the Department appeared. The Petitioners took no steps for seeking personal hearing from the revisional authority. Such silence is difficult to reconcile with conduct of party genuinely aggrieved by alleged denial of hearing and supports the respondent's contention that the Petitioners had no further submissions to make - The isolated clerical error in the order recording hearing time does not establish that no hearing was held as the personal hearing sheet explains and corrects the discrepancy. The Petitioners cannot treat this clerical error as foundational infirmity going to root of the order. The Petitioners were granted repeated and adequate opportunity of which they failed to avail themselves through their own conduct - No violation of principles of natural justice has been established - The petition is dismissed
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