Seizure not required for confiscation; plant and machinery may be confiscated subject to show cause notice and hearing. Confiscation of plant and machinery does not require prior seizure; confiscation may be ordered where duty evasion thresholds are met. Authorities must issue a show cause notice and afford the party reasonable opportunity to make written and oral representations before making any confiscation order. As a precaution, officers should direct the assessee not to alter or dispose of plant or machinery contemplated for confiscation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Seizure not required for confiscation; plant and machinery may be confiscated subject to show cause notice and hearing.
Confiscation of plant and machinery does not require prior seizure; confiscation may be ordered where duty evasion thresholds are met. Authorities must issue a show cause notice and afford the party reasonable opportunity to make written and oral representations before making any confiscation order. As a precaution, officers should direct the assessee not to alter or dispose of plant or machinery contemplated for confiscation.
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