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of <h1>Customs Adjudication Must Follow Natural Justice: Show-Cause Notices and Hearings Required u/s 124 of Customs Act, 1962.</h1> The circular emphasizes the need for adherence to the principles of natural justice in customs adjudication proceedings. It highlights that non-compliance with these principles often leads to the remand of cases. According to Section 124 of the Customs Act, 1962, a show-cause notice and an opportunity for written representation and personal hearing must be provided before issuing orders for confiscation or penalties. The circular underscores the importance of issuing reasoned orders and following the Departmental Adjudication manual's guidelines. It instructs authorities to ensure these principles are observed and to report any implementation difficulties to the board.
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