Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory re...
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Section 124's first proviso permits oral notice at the concerned...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appellate remedy.
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Section 124's first proviso permits oral notice at the concerned person's request and requires a genuine, effective opportunity to know and answer the allegations rather than service of a prescribed written form. Where an importer expressly waived a formal show-cause notice, participated in customs adjudication, and raised no contemporaneous objection, the absence of a separate written notice did not constitute a jurisdictional defect permitting recourse to writ jurisdiction despite the statutory appeal. The importer was relegated to the appellate remedy, with merits left open. No separate provisional-release direction was issued because detention was under consideration in another writ proceeding and interim relief could be sought before the appellate forum.
Section 124's first proviso permits oral notice at the concerned person's request and requires a genuine, effective opportunity to know and answer the allegations rather than service of a prescribed written form. Where an importer expressly waived a formal show-cause notice, participated in customs adjudication, and raised no contemporaneous objection, the absence of a separate written notice did not constitute a jurisdictional defect permitting recourse to writ jurisdiction despite the statutory appeal. The importer was relegated to the appellate remedy, with merits left open. No separate provisional-release direction was issued because detention was under consideration in another writ proceeding and interim relief could be sought before the appellate forum.
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