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HC quashed confiscation order under section 112(a)(i) of Customs Act, 1962 for concealing foreign currency seized from petitioner arriving from USA. The ex-parte order violated principles of natural justice as customs authorities failed to serve show-cause notice at petitioner's USA address disclosed in statement and passport, instead relying on insufficient local address at Anand. Court rejected respondent's excuse regarding returned notice marked "insufficient address" and reliance on section 153(e) for substituted service through notice board affixation. Matter remanded to customs authorities for fresh de novo proceedings after providing proper opportunity of hearing to petitioner in accordance with law.
HC quashed confiscation order under section 112(a)(i) of Customs Act, 1962 for concealing foreign currency seized from petitioner arriving from USA. The ex-parte order violated principles of natural justice as customs authorities failed to serve show-cause notice at petitioner's USA address disclosed in statement and passport, instead relying on insufficient local address at Anand. Court rejected respondent's excuse regarding returned notice marked "insufficient address" and reliance on section 153(e) for substituted service through notice board affixation. Matter remanded to customs authorities for fresh de novo proceedings after providing proper opportunity of hearing to petitioner in accordance with law.
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