Mandatory issuance of a show cause notice is required before any...

Mandatory issuance of a show cause notice is required before any confiscation; failure to issue such notice violated principles of natural justice and led to quashing of the confiscation order with remittal for fresh consideration. Factual disputes concerning the validity and character of the seizure under the Customs law and whether detention arose from non-declaration or non-payment of duty were left for respondents to reconsider. The affected party may treat the order as a show cause notice, submit a reply within two weeks, receive three personal hearings, and respondents must pass a final speaking order within twelve weeks while goods remain undisturbed.