Applicability of Section 124 of Customs Act, 1962 and issuance of Order in Original

[MK Singh]

My question related to if any importer gave in writting that he did not want any Personel Hearing and SCN under Section 124 of The Customs Act, 1962;

1. What is the meaning of above?

2. If not SCN is given, can the case be adjudicated by given direct order in original?

3. Can SIIB, DC give Order in Original without giving SCN under Section 124 Of Customs Act?

4. Any other legality if any.

Please guide.

AI Summary

Section 124 of Customs Act: Importer Cannot Waive Right to Show-Cause Notice or Personal Hearing Before Adjudication. A discussion on the applicability of Section 124 of the Customs Act, 1962, focused on whether an importer can waive the right to a personal hearing and a show-cause notice (SCN). It was clarified that, under Section 124, the issuance of an SCN and the opportunity for a personal hearing are mandatory before adjudicating any demand, penalty, or confiscation. Without these, any decision could be overturned by appellate authorities. Even if an importer waives these rights in writing, the legal process must still be followed to ensure proper adjudication.