Mandatory notice and hearing under customs confiscation law must be strictly followed; failure to serve the order also invalidates action.

Confiscation under the Customs Act is valid only if the mandatory safeguards in Section 124 are strictly followed: the owner must receive written notice of the proposed confiscation, an opportunity to make a representation, and a reasonable hearing. Where these requirements are not complied with, the confiscation cannot be sustained. The non-service of the confiscation order also independently vitiates the action because it defeats the statutory right of appeal. Alleged awareness of the auction or delay in approaching the court does not cure the defect. The confiscation order was therefore invalid and liable to be set aside.

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Issues: Whether the order confiscating the imported goods under the Customs Act was valid in the absence of a show cause notice, an opportunity to make a representation and a reasonable opportunity of hearing, and whether non-service of the confiscation order vitiated the action.

Analysis: Confiscation under Section 111(d) of the Customs Act could be made only after compliance with the mandatory procedure in Section 124. The owner of the goods had to be informed in writing of the grounds of proposed confiscation, given an opportunity to submit a representation, and afforded a reasonable opportunity of hearing. On the admitted facts, none of these requirements had been complied with. The order was also not served on the petitioners, with the result that the statutory right to appeal was lost. The absence of notice, hearing and service was not cured by any alleged awareness of the port auction or by delay in filing the petition.

Conclusion: The confiscation order was invalid and liable to be set aside.

Ratio Decidendi: A confiscation order under the Customs Act cannot be sustained unless the mandatory notice and hearing requirements under Section 124 are strictly complied with, and failure to serve the order so as to defeat the statutory right of appeal independently vitiates the action.

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