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

Show-cause notice requirement: adjudication under the Customs Act requires issuance of SCN and opportunity to be heard.
Section 124 requires issuance and service of a show-cause notice and an opportunity for personal hearing before any demand for duty, penalty or confiscation is adjudicated. A written waiver of personal hearing by the assessee does not eliminate the obligation to issue a proper show-cause notice; if the assessee files a reply and declines a hearing in writing, the adjudicating officer may pass an order on the basis of the record.